https://www.taxtmi.com/caselaws?id=764752 Delayed payment of provident fund and employees state insurance contributions was held not deductible because payments were not made by the statutory dates; the court relied on existing Supreme Court precedent establishing that timely payment is a prerequisite for deduction, and recorded that the assessing officer, CIT(A) and Tribunal made consistent factual findings. The High Court (in exercise of appellate jurisdiction under section 260A) declined to interfere since the factual finding was not shown to be perverse, and therefore no substantial question of law arose. en-us Mon, 16 Dec 2024 00:00:00 +0530 Tue, 20 Jan 2026 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764752 Delayed payment of provident fund and employees state insurance contributions was held not deductible because payments were not made by the statutory dates; the court relied on existing Supreme Court precedent establishing that timely payment is a prerequisite for deduction, and recorded that the assessing officer, CIT(A) and Tribunal made consistent factual findings. The High Court (in exercise of appellate jurisdiction under section 260A) declined to interfere since the factual finding was not shown to be perverse, and therefore no substantial question of law arose. Case-Laws Income Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764752