https://www.taxtmi.com/caselaws?id=381682 Delayed employee provident fund and ESI contributions were held disallowable under section 36(1)(va) of the Income-tax Act because the statutory due date is computed from the close of the relevant wage month, not from the month in which salary is actually paid. The court applied the coordinate bench view that the employer must deduct the employee contribution before paying wages and deposit it within fifteen days of the month-end under the EPF scheme. A later salary payment in the following month does not extend the due date, so the assessee's challenge failed and the tax appeal was dismissed. en-us Tue, 11 Jun 2019 00:00:00 +0530 Mon, 17 Jun 2019 07:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381682 Delayed employee provident fund and ESI contributions were held disallowable under section 36(1)(va) of the Income-tax Act because the statutory due date is computed from the close of the relevant wage month, not from the month in which salary is actually paid. The court applied the coordinate bench view that the employer must deduct the employee contribution before paying wages and deposit it within fifteen days of the month-end under the EPF scheme. A later salary payment in the following month does not extend the due date, so the assessee's challenge failed and the tax appeal was dismissed. Case-Laws Income Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381682