Held that the assessing authority had found that the assessee had occasioned a delay in making the payment of the employees’ contribution to statutory dues under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 and the Employees’ State Insurance Act, 1948 to the authorities concerned. The disallowance under section 36(1)(a) was justified. (AY.2013-14)
Unitac Energy Solutions (India) Pvt. Ltd v. ACIT (2025) 474 ITR 265 (Ker)(HC)
S. 36(1)(va): Any sum received from employees-Not paid before due date-Disallowance was affirmed. [S.260A]