Assessee will not be entitled to deduction of belated payment of ESI and PF of employees’ share of contribution as per provisions of section 36(1)(va). Followed Checkmate Services (P.) Ltd. v. CIT (2022) 143 taxxmann.com 178 (SC)
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S. 36(1)(va): justified-Any sum received from employees-Employee’s contribution-Belated payment-Not entitle to deduction. [S.143(1)(a)]