https://www.taxtmi.com/caselaws?id=460249 Employees' contribution to provident fund and ESI was held not deductible where payment was made after the due dates under the respective welfare enactments, even though it was deposited before the return filing date. The governing principle applied was that employee contributions must be remitted within the statutory due date under the PF and ESI laws to qualify for deduction. In view of the controlling Supreme Court ruling, the disallowance was sustained and the deduction claim was rejected. en-us Wed, 13 Mar 2024 00:00:00 +0530 Thu, 16 Jan 2025 21:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460249 Employees' contribution to provident fund and ESI was held not deductible where payment was made after the due dates under the respective welfare enactments, even though it was deposited before the return filing date. The governing principle applied was that employee contributions must be remitted within the statutory due date under the PF and ESI laws to qualify for deduction. In view of the controlling Supreme Court ruling, the disallowance was sustained and the deduction claim was rejected. Case-Laws Income Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460249