https://www.taxtmi.com/caselaws?id=777527 ITAT (Amritsar) allowed the assessee's appeal under s.36(1)(va), holding the employees' provident fund contribution for August 2017 was timely deposited and allowable. A second contribution for July 2017, deposited by cheque that cleared on 16 August (15 August being a national holiday), was treated as deposited on the next working day and allowed, following a relevant Delhi HC precedent. en-us Fri, 10 Jan 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777527 ITAT (Amritsar) allowed the assessee's appeal under s.36(1)(va), holding the employees' provident fund contribution for August 2017 was timely deposited and allowable. A second contribution for July 2017, deposited by cheque that cleared on 16 August (15 August being a national holiday), was treated as deposited on the next working day and allowed, following a relevant Delhi HC precedent. Case-Laws Income Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777527