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# disallowance of late pf

1 posts in `disallowance of late pf` tag

ITAT upholds disallowance late deposit Employees

The Income Tax Appellate Tribunal (ITAT) Delhi Bench has affirmed the disallowance of late deposits of employees' contributions to Provident Fund or Employees State Insurance Corporation (PF/ESIC) under Section 36(i)(va) of the Income Tax Act, 1961.