https://www.taxtmi.com/caselaws?id=782429 Employees' contribution to PF and ESI deposited after the due date under the relevant welfare statutes was held disallowable under section 36(1)(va), and the adjustment was validly made while processing the return under section 143(1)(a). The ruling followed the settled position that timely deposit is a condition for allowance of employees' contributions, and delayed payment attracts disallowance. The assessee's challenge to the intimation was rejected and the disallowance was upheld. en-us Fri, 07 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782429 Employees' contribution to PF and ESI deposited after the due date under the relevant welfare statutes was held disallowable under section 36(1)(va), and the adjustment was validly made while processing the return under section 143(1)(a). The ruling followed the settled position that timely deposit is a condition for allowance of employees' contributions, and delayed payment attracts disallowance. The assessee's challenge to the intimation was rejected and the disallowance was upheld. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782429