https://www.taxtmi.com/caselaws?id=775663 Employee's ESI/EPF contribution must be deposited within the due date prescribed under the relevant welfare statute, and not merely by reference to the return-filing due date under section 139(1) of the Income-tax Act, 1961; on that principle, the disallowance was sustained. The taxpayer's alternative plea that compliance should be tested by the actual date of monthly salary disbursement had not been examined by the lower authorities, so the matter was remitted for limited factual verification. The primary relief was therefore refused, but a narrow remand was allowed on the unverified factual issue. en-us Tue, 03 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775663 Employee's ESI/EPF contribution must be deposited within the due date prescribed under the relevant welfare statute, and not merely by reference to the return-filing due date under section 139(1) of the Income-tax Act, 1961; on that principle, the disallowance was sustained. The taxpayer's alternative plea that compliance should be tested by the actual date of monthly salary disbursement had not been examined by the lower authorities, so the matter was remitted for limited factual verification. The primary relief was therefore refused, but a narrow remand was allowed on the unverified factual issue. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775663