https://www.taxtmi.com/caselaws?id=461616 The HC upheld disallowance of tax deduction for delayed payment of employees' PF and ESI contributions under Section 36(1)(va). The court rejected the assessee's arguments for deduction under alternative provisions, affirming that statutory contributions must be deposited within prescribed due dates. The disallowance through Section 143(1)(a)(iv) adjustment was deemed valid, with the AO directed to verify actual payment dates for potential deduction. en-us Wed, 26 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 20:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461616 The HC upheld disallowance of tax deduction for delayed payment of employees' PF and ESI contributions under Section 36(1)(va). The court rejected the assessee's arguments for deduction under alternative provisions, affirming that statutory contributions must be deposited within prescribed due dates. The disallowance through Section 143(1)(a)(iv) adjustment was deemed valid, with the AO directed to verify actual payment dates for potential deduction. Case-Laws Income Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461616