https://www.taxtmi.com/caselaws?id=381736 The High Court dismissed the Tax Appeal, upholding the disallowance of late deposits of employees' contributions towards provident fund and ESI. The court clarified that the due date for depositing the employee's contribution should align with the close of the month for which wages are paid, regardless of the actual payment date. The judgment emphasized the significance of timely deposits in line with the month of wage payment, affirming the Assessing Officer's decision under section 36(1)(va) of the Income Tax Act, 1961. en-us Tue, 11 Jun 2019 00:00:00 +0530 Mon, 17 Jun 2019 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381736 The High Court dismissed the Tax Appeal, upholding the disallowance of late deposits of employees' contributions towards provident fund and ESI. The court clarified that the due date for depositing the employee's contribution should align with the close of the month for which wages are paid, regardless of the actual payment date. The judgment emphasized the significance of timely deposits in line with the month of wage payment, affirming the Assessing Officer's decision under section 36(1)(va) of the Income Tax Act, 1961. Case-Laws Income Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381736