https://www.taxtmi.com/caselaws?id=778365 Challenge to adjustments for delayed employer EPF and ESI contributions turned on whether the assessing officer under assessment procedure could treat contributions as non-deductible; the court held precedent interpreting payment condition for deductibility governed the AO's action and upheld the appellate tribunal's order against the appellant. A separate issue on deductibility under income tax law for contributions deposited on the day after the due date because the due date fell on a national holiday was resolved by local precedent, allowing the deposit date and disallowing revenue's claim. en-us Mon, 08 Sep 2025 00:00:00 +0530 Mon, 09 Feb 2026 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778365 Challenge to adjustments for delayed employer EPF and ESI contributions turned on whether the assessing officer under assessment procedure could treat contributions as non-deductible; the court held precedent interpreting payment condition for deductibility governed the AO's action and upheld the appellate tribunal's order against the appellant. A separate issue on deductibility under income tax law for contributions deposited on the day after the due date because the due date fell on a national holiday was resolved by local precedent, allowing the deposit date and disallowing revenue's claim. Case-Laws Income Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778365