Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - delay in payment of ...
Income Tax
October 18, 2018
Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - delay in payment of employee's contribution to PF and ESI - Appellant is therefore not correct in contending that if such wages are paid in the following month, the liability to deposit the employee's contribution to the fund gets differed by another month.
View Source