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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Employees' EPF contributions post due date not deductible under Section 36(1)(va)</h1> 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 ... Delayed employees contribution paid after the due date as per the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for brevity, 'EPF & MP Act') - allowable deduction u/s 36(1)(va) of the EPF & MP Act? - HELD THAT:- The issue stands covered in favour of the Revenue as held by us in Popular Vehicles and Services Pvt. Ltd. v. Commissioner of Income Tax [2018 (8) TMI 133 - KERALA HIGH COURT] - Decided in favour of revenue. 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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