# disallowance of late
1 posts in `disallowance of late` 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.