https://www.taxtmi.com/caselaws?id=459266 Employees' provident fund and ESI contribution disallowance must be examined by reference to when salary legally became due and payable; if client certification and contractual terms show liability arose only in the following month, the due-date computation must follow that timing. Revised audit material correcting an erroneous tax audit report may be considered for factual verification, and relief can follow if no delay is established. A gratuity provision stated to be based on actuarial valuation and supported by a revised auditor certificate likewise requires fresh examination on the revised records before any disallowance is sustained. The article notes that both issues were sent back for verification and recomputation on the updated evidence. en-us Wed, 23 Aug 2023 00:00:00 +0530 Fri, 06 Dec 2024 18:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459266 Employees' provident fund and ESI contribution disallowance must be examined by reference to when salary legally became due and payable; if client certification and contractual terms show liability arose only in the following month, the due-date computation must follow that timing. Revised audit material correcting an erroneous tax audit report may be considered for factual verification, and relief can follow if no delay is established. A gratuity provision stated to be based on actuarial valuation and supported by a revised auditor certificate likewise requires fresh examination on the revised records before any disallowance is sustained. The article notes that both issues were sent back for verification and recomputation on the updated evidence. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459266