https://www.taxtmi.com/caselaws?id=282706 Employees' contribution to provident fund and ESIC is deductible only if credited to the employees' account within the due date prescribed under the relevant welfare statute. Section 43B does not override this specific requirement under section 36(1)(va) read with section 2(24)(x), so deposit after the welfare-law due date, even if made before filing the return, does not cure the default. The disallowance was therefore upheld and the deduction claim rejected. en-us Wed, 26 Sep 2018 00:00:00 +0530 Tue, 20 Aug 2019 20:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282706 Employees' contribution to provident fund and ESIC is deductible only if credited to the employees' account within the due date prescribed under the relevant welfare statute. Section 43B does not override this specific requirement under section 36(1)(va) read with section 2(24)(x), so deposit after the welfare-law due date, even if made before filing the return, does not cure the default. The disallowance was therefore upheld and the deduction claim rejected. Case-Laws Income Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282706