https://www.taxtmi.com/caselaws?id=464314 Delayed deposit of PF and ESIC contributions beyond the statutory due date remained a live issue, with the analysis noting that the point was covered against the assessee by Supreme Court authority. However, the relevant due date for the PF remittances had to be verified before any disallowance could be sustained. The matter was therefore remanded for verification of the due date under the PF Act, with a reasonable opportunity of hearing to the assessee. The disallowance was not finally upheld and the Assessing Officer was directed to examine the issue afresh on verification. en-us Wed, 21 Feb 2024 00:00:00 +0530 Fri, 17 Oct 2025 19:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464314 Delayed deposit of PF and ESIC contributions beyond the statutory due date remained a live issue, with the analysis noting that the point was covered against the assessee by Supreme Court authority. However, the relevant due date for the PF remittances had to be verified before any disallowance could be sustained. The matter was therefore remanded for verification of the due date under the PF Act, with a reasonable opportunity of hearing to the assessee. The disallowance was not finally upheld and the Assessing Officer was directed to examine the issue afresh on verification. Case-Laws Income Tax Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464314