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

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)

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