https://www.taxtmi.com/caselaws?id=460231 The court addressed whether contributions to PF and ESI made by the assessee after the due date could be considered timely under Section 36(1)(va) of the Income Tax Act. It concluded that the due date is linked to the month of salary accrual, not disbursement, aligning with Supreme Court precedent. The court rejected the claim for deduction under Section 37(1) for late contributions, as these are specifically covered under Section 36(1)(va). The matters were remanded to the AO for further factual verification, allowing the assessee to present additional evidence. Appeals were allowed for statistical purposes. en-us Mon, 25 Sep 2023 00:00:00 +0530 Thu, 16 Jan 2025 10:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460231 The court addressed whether contributions to PF and ESI made by the assessee after the due date could be considered timely under Section 36(1)(va) of the Income Tax Act. It concluded that the due date is linked to the month of salary accrual, not disbursement, aligning with Supreme Court precedent. The court rejected the claim for deduction under Section 37(1) for late contributions, as these are specifically covered under Section 36(1)(va). The matters were remanded to the AO for further factual verification, allowing the assessee to present additional evidence. Appeals were allowed for statistical purposes. Case-Laws Income Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460231