https://www.taxtmi.com/caselaws?id=392980 The High Court upheld the disallowance of the deduction for employees' contribution to Provident Fund and Employees State Insurance due to delayed deposits, in line with established legal precedents. Additionally, the Court clarified the interpretation of the due date for payment of such contributions, emphasizing the significance of the close of the month in determining the timeline for depositing PF and ESI contributions. The appeal was dismissed as the Court found that none of the questions proposed by the appellant could be considered substantial questions of law. en-us Mon, 03 Feb 2020 00:00:00 +0530 Tue, 03 Mar 2020 13:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392980 The High Court upheld the disallowance of the deduction for employees' contribution to Provident Fund and Employees State Insurance due to delayed deposits, in line with established legal precedents. Additionally, the Court clarified the interpretation of the due date for payment of such contributions, emphasizing the significance of the close of the month in determining the timeline for depositing PF and ESI contributions. The appeal was dismissed as the Court found that none of the questions proposed by the appellant could be considered substantial questions of law. Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392980