https://www.taxtmi.com/caselaws?id=392348 Employees' contribution to provident fund and ESI had to be deducted before wage payment and deposited within fifteen days from the end of the relevant month; the court rejected shifting the due date by reference to the month of actual salary payment. Applying its earlier interpretation of section 38 of the Employees' Provident Funds and Miscellaneous Provisions Act, it held that delayed deposit could not be treated as compliant for income-tax deduction purposes. The Tribunal's deletion of the disallowance was therefore found incorrect, and the disallowance for delayed deposit was restored in favour of the Revenue. en-us Tue, 11 Feb 2020 00:00:00 +0530 Mon, 27 Jul 2020 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392348 Employees' contribution to provident fund and ESI had to be deducted before wage payment and deposited within fifteen days from the end of the relevant month; the court rejected shifting the due date by reference to the month of actual salary payment. Applying its earlier interpretation of section 38 of the Employees' Provident Funds and Miscellaneous Provisions Act, it held that delayed deposit could not be treated as compliant for income-tax deduction purposes. The Tribunal's deletion of the disallowance was therefore found incorrect, and the disallowance for delayed deposit was restored in favour of the Revenue. Case-Laws Income Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392348