The Supreme Court on Wednesday ruled that to avail deductions U/s 36(1)(va) and 43B of the Income Tax Act employers have to deposit employees contribution of EPF/ESI. The bench of CJI. Uday Umesh Lalit and Justices S. Ravindra Bhat and Sudhanshu Dhulia was dealing with the appeal with respect to the interpretation of Section 36(1)(va)
To Avail Deductions U/s 36(1)(va) and 43B of Income Tax Act Employers Have to Deposit Employees Contribution of EPF/ESI: Supreme Court
