https://www.taxtmi.com/caselaws?id=444556 Payment of employees' provident fund and ESI contributions on the next working day was treated as timely where the statutory due date fell on a national holiday. Applying Section 10 of the General Clauses Act, the text states that compliance on the next available working day cannot be regarded as late when the prescribed day is a holiday, so the deduction remains available. The issue was resolved in favour of the assessee and against the Revenue. en-us Tue, 05 Sep 2023 00:00:00 +0530 Tue, 10 Jun 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444556 Payment of employees' provident fund and ESI contributions on the next working day was treated as timely where the statutory due date fell on a national holiday. Applying Section 10 of the General Clauses Act, the text states that compliance on the next available working day cannot be regarded as late when the prescribed day is a holiday, so the deduction remains available. The issue was resolved in favour of the assessee and against the Revenue. Case-Laws Income Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444556