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<h1>Employees' EPF contributions post due date not deductible under Section 36(1)(va)</h1> <h3>HARRISONS MALAYALAM LTD Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (I), ERNAKULAM</h3> HARRISONS MALAYALAM LTD Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (I), ERNAKULAM - TMI The Kerala High Court judgment in 2018 (11) TMI 1937 addressed whether employees' contribution paid after the due date under the EPF & MP Act can be claimed as a deduction under Section 36(1)(va). The court ruled in favor of the Revenue, citing a previous case, and dismissed the appeal.