https://www.taxtmi.com/caselaws?id=365713 Employees' contribution to PF and ESI remains disallowable under section 36(1)(va) read with section 2(24)(x) when not credited within the due date under the welfare enactments, and the jurisdictional High Court view on that principle was not disputed. However, following a coordinate bench view that the timing issue may require verification with reference to the month of actual wage payment, the Tribunal found the record insufficient for final disposal and restored the matter to the Assessing Officer for fresh adjudication in accordance with law. The assessee received only statistical relief. en-us Tue, 31 Jul 2018 00:00:00 +0530 Wed, 22 Aug 2018 08:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365713 Employees' contribution to PF and ESI remains disallowable under section 36(1)(va) read with section 2(24)(x) when not credited within the due date under the welfare enactments, and the jurisdictional High Court view on that principle was not disputed. However, following a coordinate bench view that the timing issue may require verification with reference to the month of actual wage payment, the Tribunal found the record insufficient for final disposal and restored the matter to the Assessing Officer for fresh adjudication in accordance with law. The assessee received only statistical relief. Case-Laws Income Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365713