https://www.taxtmi.com/caselaws?id=459266 Employees' provident fund and ESI contribution due dates must be assessed from the month in which salary becomes due and payable. Where client certification delayed the contractual salary liability until the following month, revised audit evidence required verification before sustaining any disallowance. The gratuity provision, stated to be actuarially valued under the applicable retirement-benefit accounting standard, also required fresh examination after withdrawal of the earlier adverse audit remark. Both adjustments were remanded for verification of revised certificates and supporting records, with consequential relief and recomputation where the claims were found admissible. 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 due dates must be assessed from the month in which salary becomes due and payable. Where client certification delayed the contractual salary liability until the following month, revised audit evidence required verification before sustaining any disallowance. The gratuity provision, stated to be actuarially valued under the applicable retirement-benefit accounting standard, also required fresh examination after withdrawal of the earlier adverse audit remark. Both adjustments were remanded for verification of revised certificates and supporting records, with consequential relief and recomputation where the claims were found admissible. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459266