https://www.taxtmi.com/caselaws?id=235256 The HC held that the Assessing Officer and revision authority erred in disallowing deductions for EPF and ESI contributions remitted by the assessee, despite some payments being made after the statutory deadlines. Since the contributions were fully paid before the due date for filing income tax returns under Sec. 139(1), the deductions were allowable under Sec. 36(1)(va) read with Sec. 43B. The court emphasized that the amendment aimed to prevent employers from delaying payments to employees' welfare funds, but timely payment before the return filing date suffices for deduction. The petition was allowed in favor of the assessee. en-us Wed, 17 Apr 2013 00:00:00 +0530 Mon, 04 Aug 2025 17:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235256 The HC held that the Assessing Officer and revision authority erred in disallowing deductions for EPF and ESI contributions remitted by the assessee, despite some payments being made after the statutory deadlines. Since the contributions were fully paid before the due date for filing income tax returns under Sec. 139(1), the deductions were allowable under Sec. 36(1)(va) read with Sec. 43B. The court emphasized that the amendment aimed to prevent employers from delaying payments to employees' welfare funds, but timely payment before the return filing date suffices for deduction. The petition was allowed in favor of the assessee. Case-Laws Income Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235256