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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether payment of employees' provident fund and ESI contributions made on the next working day, where the due date fell on a national holiday, was eligible for deduction.
Analysis: The due date for deposit coincided with a national holiday. Section 10 of the General Clauses Act was applied to hold that where the prescribed day falls on a holiday, compliance made on the next available working day cannot be treated as late for the purpose of deduction.
Conclusion: The issue was answered in favour of the assessee and against the Revenue.
Final Conclusion: The appeal was dismissed after the question of law was answered in favour of the assessee.
Ratio Decidendi: When the statutory due date for making a deposit falls on a national holiday, payment made on the next working day is treated as timely by virtue of Section 10 of the General Clauses Act.
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