https://www.taxtmi.com/caselaws?id=464338 ITAT DELHI held that employees' PF and ESI contributions were deposited after statutory due dates but before filing the return; given the SC decision favoring revenue and relevant ITAT observations, the tribunal found the assessee's month-wise tabulation needed factual verification. The matter is remitted to the AO for de novo adjudication in accordance with law to verify delays and deposits, applying the SC and ITAT precedents referenced. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 24 Oct 2025 10:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464338 ITAT DELHI held that employees' PF and ESI contributions were deposited after statutory due dates but before filing the return; given the SC decision favoring revenue and relevant ITAT observations, the tribunal found the assessee's month-wise tabulation needed factual verification. The matter is remitted to the AO for de novo adjudication in accordance with law to verify delays and deposits, applying the SC and ITAT precedents referenced. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464338