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Issues: Whether the assessee was entitled to deduction for employees' contribution to PF/ESI remitted after the prescribed due date, and whether such deduction could be allowed up to the due date for filing the return under section 139(1).
Analysis: The dispute concerned the proper treatment of employees' contribution to provident fund and ESI paid beyond the time prescribed under the relevant welfare enactments. The decision followed the binding view that such contribution is governed by section 36(1)(va) and not by the extended payment rule under section 43B, so that timely deposit within the statutory due date is mandatory for allowance.
Conclusion: The disallowance of the employees' contribution to PF/ESI was upheld and the claim for deduction was rejected.
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