https://www.taxtmi.com/caselaws?id=279911 Employees' contribution to provident fund and ESI paid after the welfare-law due date but before the due date for filing the return of income was held deductible. The Tribunal read the restriction in section 36(1)(va) together with section 43B(b) and, following its earlier decision and cited precedents, treated timely payment before filing the return as sufficient for allowance. Deduction could not be denied merely because remittance was delayed under the respective welfare enactments, and the disallowance was therefore not sustainable. en-us Wed, 20 Sep 2017 00:00:00 +0530 Thu, 11 Apr 2019 05:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279911 Employees' contribution to provident fund and ESI paid after the welfare-law due date but before the due date for filing the return of income was held deductible. The Tribunal read the restriction in section 36(1)(va) together with section 43B(b) and, following its earlier decision and cited precedents, treated timely payment before filing the return as sufficient for allowance. Deduction could not be denied merely because remittance was delayed under the respective welfare enactments, and the disallowance was therefore not sustainable. Case-Laws Income Tax Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279911