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Q.Is confirming of dis-allowance for Delayed deposit of employees contribution to PF and ESI u/s 36(1)(va) read with Section 2(24)(x) of the IT Act, 1961 despite the assessee contributing/depositing the same before the due date of filing of return of income u/s 139(1) of the Act is justified after amendments in Explanation 5 of the section 43B.
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Employees contribution to PF / ESI contribution-Deposited timely as per section 36(1)(va) or upto due date of filing ITR u/s 139(1)-Law as propounded by case laws is different in different States.