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deay inpayment of PF & ESi by contractor

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(Querist)
01 February 2010 what shall be the impact of delay payment of ESI & PF if it has been on part of contractor who has been hired by any company whether company has any liability on part of INCOME-TAX OR LAW pls let me know abt related section
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
01 February 2010 Disallowance the particular expenses U/s.43B
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Hitender Gaur

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Hitender Gaur (Expert)
26 November 2010 agreed with ramesh




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