https://www.taxtmi.com/caselaws?id=768926 Employees' contribution to provident fund and ESI is deductible only if deposited within the due date fixed under the relevant welfare scheme, and delay triggers disallowance with the amount treated as income under section 2(24)(x). The Tribunal rejected the argument that the fifteen-day deposit period should be linked to the month of actual salary disbursement, holding instead that the due date is tied to the relevant wage month and the statutory scheme. The addition made through processing under section 143(1) was sustained, and the assessee's challenge failed. en-us Fri, 25 Oct 2024 00:00:00 +0530 Wed, 16 Apr 2025 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768926 Employees' contribution to provident fund and ESI is deductible only if deposited within the due date fixed under the relevant welfare scheme, and delay triggers disallowance with the amount treated as income under section 2(24)(x). The Tribunal rejected the argument that the fifteen-day deposit period should be linked to the month of actual salary disbursement, holding instead that the due date is tied to the relevant wage month and the statutory scheme. The addition made through processing under section 143(1) was sustained, and the assessee's challenge failed. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768926