https://www.taxtmi.com/caselaws?id=754808 Employer's contribution to provident fund and ESI is allowable under section 43B if deposited before the due date for filing the return, subject to verification of the factual claim. The Tribunal restored this aspect to the Assessing Officer for verification and consequential allowance if the statutory condition is met. The issue concerning delayed employees' contribution was not pressed and was not decided on merits. en-us Mon, 24 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754808 Employer's contribution to provident fund and ESI is allowable under section 43B if deposited before the due date for filing the return, subject to verification of the factual claim. The Tribunal restored this aspect to the Assessing Officer for verification and consequential allowance if the statutory condition is met. The issue concerning delayed employees' contribution was not pressed and was not decided on merits. Case-Laws Income Tax Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754808