EPF/ESI delayed by web portal technical glitches is deductible under Section 36(1)(va).
EPF/ESI delayed by web portal technical glitches is deductible under Section 36(1)(va). Issue Whether a one-day delay in remitting employee EPF/ESI contributions due to technical glitches and non-availability of the payment gateway/EPFO web portal beyond the assessee’s control constitutes a violation of Section 36(1)(va) disallowing the deduction. Facts Assessee & Assessment Year: The assessee is… Read More »