https://www.taxtmi.com/caselaws?id=775727 The ITAT Delhi held that employees' contributions to PF and ESI were deposited after the prescribed due dates but before filing the income tax return. Citing the Supreme Court ruling in favor of the revenue, the tribunal acknowledged the issue. However, it found that the question of reckoning the deposit date from the salary disbursement month versus the salary month required factual determination. Consequently, the matter was remitted to the AO for fresh adjudication in line with legal principles and relevant tribunal observations. en-us Wed, 04 Jun 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775727 The ITAT Delhi held that employees' contributions to PF and ESI were deposited after the prescribed due dates but before filing the income tax return. Citing the Supreme Court ruling in favor of the revenue, the tribunal acknowledged the issue. However, it found that the question of reckoning the deposit date from the salary disbursement month versus the salary month required factual determination. Consequently, the matter was remitted to the AO for fresh adjudication in line with legal principles and relevant tribunal observations. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775727