https://www.taxtmi.com/caselaws?id=776495 Employees' contribution to the Labour Welfare Fund deposited within the time allowed under the Punjab Labour Welfare Fund Act, 1965, including its grace period, could not be treated as a delayed payment for disallowance under section 36(1)(va) of the Income-tax Act, 1961. As the contribution was made on the last permissible date under the governing labour statute, the addition was held unsustainable and deleted in favour of the assessee. The appeal succeeded only on this disallowance, while the remaining grounds were not pressed, infructuous, or required no adjudication. en-us Wed, 30 Jul 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776495 Employees' contribution to the Labour Welfare Fund deposited within the time allowed under the Punjab Labour Welfare Fund Act, 1965, including its grace period, could not be treated as a delayed payment for disallowance under section 36(1)(va) of the Income-tax Act, 1961. As the contribution was made on the last permissible date under the governing labour statute, the addition was held unsustainable and deleted in favour of the assessee. The appeal succeeded only on this disallowance, while the remaining grounds were not pressed, infructuous, or required no adjudication. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776495