https://www.taxtmi.com/caselaws?id=779169 Employee's contribution to ESI/PF is described as deductible only if credited by the due date under the relevant welfare statute, not merely by the return-filing due date under section 139(1), and the adjustment is treated as permissible in processing under section 143(1)(a). The text also notes that the actual date of monthly salary disbursement was not examined below and was therefore sent back for limited factual verification, since that date may bear on compliance with the statutory payment requirement. en-us Mon, 20 Jan 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779169 Employee's contribution to ESI/PF is described as deductible only if credited by the due date under the relevant welfare statute, not merely by the return-filing due date under section 139(1), and the adjustment is treated as permissible in processing under section 143(1)(a). The text also notes that the actual date of monthly salary disbursement was not examined below and was therefore sent back for limited factual verification, since that date may bear on compliance with the statutory payment requirement. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779169