https://www.taxtmi.com/caselaws?id=457870 Employees' contributions to provident fund and ESI deposited after the statutory due date under the welfare laws were treated as liable to disallowance under section 36(1)(va), even if paid before the return-filing deadline. The Tribunal read section 38 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 to require deduction from wages before payment and deposit within fifteen days of the close of the relevant month. Relying on Checkmate Services Ltd. and its own coordinate Bench view, it rejected the contention that the due date should run from actual salary disbursement and sustained the disallowance. en-us Thu, 27 Jun 2024 00:00:00 +0530 Sun, 29 Sep 2024 16:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457870 Employees' contributions to provident fund and ESI deposited after the statutory due date under the welfare laws were treated as liable to disallowance under section 36(1)(va), even if paid before the return-filing deadline. The Tribunal read section 38 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 to require deduction from wages before payment and deposit within fifteen days of the close of the relevant month. Relying on Checkmate Services Ltd. and its own coordinate Bench view, it rejected the contention that the due date should run from actual salary disbursement and sustained the disallowance. Case-Laws Income Tax Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457870