https://www.taxtmi.com/caselaws?id=440007 The appeal challenging the disallowance of delayed payment of employees' contribution to Provident Fund (P.F)/Employees State Insurance Corporation (E.S.I.C) under section 36(1)(va) of the Income Tax Act for the assessment year 2017-18 was dismissed. The court upheld the disallowance, citing the Supreme Court decision that such payments are not deductible if made after the due date, emphasizing the importance of timely deposits in relation to employees' contributions. en-us Tue, 04 Jul 2023 00:00:00 +0530 Fri, 07 Jul 2023 07:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440007 The appeal challenging the disallowance of delayed payment of employees' contribution to Provident Fund (P.F)/Employees State Insurance Corporation (E.S.I.C) under section 36(1)(va) of the Income Tax Act for the assessment year 2017-18 was dismissed. The court upheld the disallowance, citing the Supreme Court decision that such payments are not deductible if made after the due date, emphasizing the importance of timely deposits in relation to employees' contributions. Case-Laws Income Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440007