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    <description>The Tax Appeal was dismissed, upholding the disallowance of employee&#039;s contributions to PF and ESI for the delay in payment. The court clarified that the due date for depositing contributions within 15 days of the month&#039;s close is in relation to the month during which the wages are paid, rejecting the argument that the liability gets deferred by another month if wages are paid in the following month.</description>
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      <description>The Tax Appeal was dismissed, upholding the disallowance of employee&#039;s contributions to PF and ESI for the delay in payment. The court clarified that the due date for depositing contributions within 15 days of the month&#039;s close is in relation to the month during which the wages are paid, rejecting the argument that the liability gets deferred by another month if wages are paid in the following month.</description>
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