The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the delayed deposit of employees contribution indicated in the Audit Report is sufficient to make income tax addition and to disallow employees contribution to Provident Fund (PF)/Employees’s state Insurance Corporation (ESIC) under Sections 36(i)(va) r.w.s. 43B of the Income Tax Act, 1961. The assessee…
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