Timely deposit before return due date barred disallowance under Sections 43B and 36(1)(va), with no substantial question of law arising.

Where employees' contributions or related amounts were deposited on or before the due date for filing the return under Section 139 of the Income-tax Act, 1961, and the factual finding on that timing was concurrent, the High Court held that no substantial question of law arose. On those facts, the amount was not liable to disallowance under Section 43B or Section 36(1)(va). The court followed its earlier ruling on the same issue and dismissed the appeal against the assessee.

---

---

Issues: Whether the appeal raised any substantial question of law where the amount was deposited on or before the due date for filing the return, and whether disallowance could be made under the relevant provisions.

Analysis: The Court followed its earlier decision on the same issue and held that, where the amount had been deposited on or before the due date prescribed for filing the return under Section 139 of the Income-tax Act, 1961, and the factual finding on this aspect was concurrent, no substantial question of law arose. It further accepted that on such facts the amount could not be disallowed under Section 43B of the Income-tax Act, 1961 or under Section 36(1)(va) of the Income-tax Act, 1961.

Conclusion: The issue was answered against the assessee and the appeal was dismissed.

---