22 results for “section 68”+ Section 40A(2)(b)clear
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40a(la) of the Act. 5.3.1 It is noticed that during the year there has been delay in remittance of employees' share of PF & ESIC amounting to Rs. 2,32,202/-. In this regard, on the legal issue and contention of the appellant that such disallowances of late payment of ESI/PF u/s 36(1)(va) is not permissible and that