Section 43B not applies to provisions of section 36(1)(va) in respect of employees contribution

Nirakar Security & Consultancy Services Pvt. Ltd. Vs ITO (ITAT Cuttack) Hon’ble Supreme Court in the case of Checkmate Services Pvt Ltd(supra) has categorically held that the employees contribution to PF and ESI to the extent it is not paid within due date prescribed under the PF Act, is not allowable u/s.36(1)(va) of the Act. The Hon’ble Supreme Court has also admittedly held that the provisions of section 43B would not apply to the provisions of section 36(1)(va) of the Act in respect of employees contribution. However, as ld AR submitted that the employees contribution to PF and ESI...