https://www.taxtmi.com/caselaws?id=297672 Where employees' contributions or related amounts were deposited on or before the due date for filing the return under Section 139 of the Income-tax Act, 1961, and the factual finding on that timing was concurrent, the High Court held that no substantial question of law arose. On those facts, the amount was not liable to disallowance under Section 43B or Section 36(1)(va). The court followed its earlier ruling on the same issue and dismissed the appeal against the assessee. en-us Sat, 25 Mar 2017 00:00:00 +0530 Fri, 17 Sep 2021 09:20:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297672 Where employees' contributions or related amounts were deposited on or before the due date for filing the return under Section 139 of the Income-tax Act, 1961, and the factual finding on that timing was concurrent, the High Court held that no substantial question of law arose. On those facts, the amount was not liable to disallowance under Section 43B or Section 36(1)(va). The court followed its earlier ruling on the same issue and dismissed the appeal against the assessee. Case-Laws Income Tax Sat, 25 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297672