No Deduction on failure to remit employees’ contribution to EPF within statutory due date

M/s. Popular Vehicles & Services Pvt. Ltd. Vs CIT (Kerala High Court)

Sub-clause (va) of Section 36(1) takes care of the employee’s contribution, which stands unaffected by Section 43B as the restriction available in Section 43B is already available under the Explanation to the said clause, with a qualification of the payment being before the due date, as stipulated by the statute or order creating the fund. We would also observe that, as the Hon’ble Supreme Court noticed, the legislature took a different app

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