https://www.taxtmi.com/caselaws?id=458058 Employees' contribution to PF/ESI deposited after the due date prescribed under the relevant welfare enactment is not deductible under section 36(1)(va) because it retains the character of income under section 2(24)(x). The extended time limit in section 43B, linked to filing the return, does not apply to employees' contribution. The disallowance was therefore sustained. en-us Tue, 06 Jun 2023 00:00:00 +0530 Sat, 05 Oct 2024 20:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458058 Employees' contribution to PF/ESI deposited after the due date prescribed under the relevant welfare enactment is not deductible under section 36(1)(va) because it retains the character of income under section 2(24)(x). The extended time limit in section 43B, linked to filing the return, does not apply to employees' contribution. The disallowance was therefore sustained. Case-Laws Income Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458058