https://www.taxtmi.com/caselaws?id=777479 Employees' PF and ESI contributions must be deposited within the due date prescribed under the relevant welfare legislation, and payment made only by the return-filing date does not satisfy compliance under section 36(1)(va). Where the record shows a factual dispute about the actual salary disbursement date and the corresponding due date, the matter may be remanded for verification and fresh adjudication after allowing the assessee to establish the relevant facts. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 30 Aug 2025 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777479 Employees' PF and ESI contributions must be deposited within the due date prescribed under the relevant welfare legislation, and payment made only by the return-filing date does not satisfy compliance under section 36(1)(va). Where the record shows a factual dispute about the actual salary disbursement date and the corresponding due date, the matter may be remanded for verification and fresh adjudication after allowing the assessee to establish the relevant facts. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777479