https://www.taxtmi.com/caselaws?id=368168 The Gujarat High Court upheld the addition made by the Assessing Officer to the assessee's total income for the Assessment Year 2013-2014. The court found that employees' contributions to Provident Fund and ESIC were not deposited within the specified due dates, leading to disallowances. Relying on a prior case, it concluded that deductions are permissible only if the sums received from employees are credited to their accounts in the relevant funds before the due date. The court held that the Tribunal erred in deleting the disallowances, resulting in the dismissal of the Tax Appeal. en-us Mon, 10 Sep 2018 00:00:00 +0530 Wed, 03 Oct 2018 08:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368168 The Gujarat High Court upheld the addition made by the Assessing Officer to the assessee's total income for the Assessment Year 2013-2014. The court found that employees' contributions to Provident Fund and ESIC were not deposited within the specified due dates, leading to disallowances. Relying on a prior case, it concluded that deductions are permissible only if the sums received from employees are credited to their accounts in the relevant funds before the due date. The court held that the Tribunal erred in deleting the disallowances, resulting in the dismissal of the Tax Appeal. Case-Laws Income Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368168