https://www.taxtmi.com/caselaws?id=3490 Karnataka HC held that contributions to PF and ESI paid on or before the due date for filing returns under section 139(1) are deductible under section 36(1)(va) read with section 43B(b). The court rejected Revenue's contention that statutory liability must be discharged under the respective enactments by that due date, finding the Explanation to clause (va) permits deduction when paid by the return due date. Revenue was directed to allow the claimed deductions; appeals dismissed. en-us Tue, 03 Jul 2007 00:00:00 +0530 Mon, 15 Sep 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3490 Karnataka HC held that contributions to PF and ESI paid on or before the due date for filing returns under section 139(1) are deductible under section 36(1)(va) read with section 43B(b). The court rejected Revenue's contention that statutory liability must be discharged under the respective enactments by that due date, finding the Explanation to clause (va) permits deduction when paid by the return due date. Revenue was directed to allow the claimed deductions; appeals dismissed. Case-Laws Income Tax Tue, 03 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3490