https://www.taxtmi.com/caselaws?id=411641 The Tribunal upheld the CIT(A)'s decision, dismissing the appeal and affirming that employee contributions to ESI and EPF must be deposited within the specified due dates to qualify for deductions under Section 36(1)(va) of the Income Tax Act. The deduction of Rs. 94,33,788 for delayed deposits was disallowed. The order was pronounced in Open Court on 26/08/2021. en-us Thu, 26 Aug 2021 00:00:00 +0530 Tue, 31 Aug 2021 09:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411641 The Tribunal upheld the CIT(A)'s decision, dismissing the appeal and affirming that employee contributions to ESI and EPF must be deposited within the specified due dates to qualify for deductions under Section 36(1)(va) of the Income Tax Act. The deduction of Rs. 94,33,788 for delayed deposits was disallowed. The order was pronounced in Open Court on 26/08/2021. Case-Laws Income Tax Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411641