Employees' EPF contributions post due date not deductible under Section 36(1)(va)

The Kerala HC ruled in favor of the Revenue, holding that employees' contributions paid after the due date under the EPF & MP Act cannot be claimed as a deduction under Section 36(1)(va). The appeal was dismissed based on precedent.

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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.

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