https://www.taxtmi.com/caselaws?id=465014 Employees' contribution to PF/ESI remitted after the due date prescribed under the relevant welfare laws is governed by section 36(1)(va), and the extended payment rule under section 43B does not cure the default. Timely deposit within the statutory due date is mandatory for allowance, so the deduction claim was rejected and the disallowance upheld. en-us Fri, 19 Jan 2024 00:00:00 +0530 Mon, 01 Dec 2025 19:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465014 Employees' contribution to PF/ESI remitted after the due date prescribed under the relevant welfare laws is governed by section 36(1)(va), and the extended payment rule under section 43B does not cure the default. Timely deposit within the statutory due date is mandatory for allowance, so the deduction claim was rejected and the disallowance upheld. Case-Laws Income Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465014