https://www.taxtmi.com/caselaws?id=11029 HC held that deduction for employer contributions to a group gratuity/employee fund under section 43B read with section 36(1)(va) is allowed only if the amount is credited/paid on or before the statutory or contractual due date. Contributions credited after the due date are not deductible. The court followed earlier Division Bench reasoning that "due date" means the date by which the employer must credit the employee's account, and answered the Tribunal's questions in favour of the Revenue and against the assessee, disposing of the ITR accordingly. en-us Mon, 27 Oct 2003 00:00:00 +0530 Thu, 25 Sep 2025 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11029 HC held that deduction for employer contributions to a group gratuity/employee fund under section 43B read with section 36(1)(va) is allowed only if the amount is credited/paid on or before the statutory or contractual due date. Contributions credited after the due date are not deductible. The court followed earlier Division Bench reasoning that "due date" means the date by which the employer must credit the employee's account, and answered the Tribunal's questions in favour of the Revenue and against the assessee, disposing of the ITR accordingly. Case-Laws Income Tax Mon, 27 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11029