https://www.taxtmi.com/caselaws?id=783116 ITAT Delhi held that the lower authorities had not examined whether the assessee's liability to deposit employees' PF/ESI contributions arose only upon actual disbursement of salary and whether such contributions were deposited within the due dates prescribed under the respective Acts. Without adjudicating the issue on merits, ITAT remanded the matter to the AO to determine the actual due dates for payment, verify supporting documents, and recompute any disallowance accordingly. The assessee's appeal was treated as partly allowed for statistical purposes. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783116 ITAT Delhi held that the lower authorities had not examined whether the assessee's liability to deposit employees' PF/ESI contributions arose only upon actual disbursement of salary and whether such contributions were deposited within the due dates prescribed under the respective Acts. Without adjudicating the issue on merits, ITAT remanded the matter to the AO to determine the actual due dates for payment, verify supporting documents, and recompute any disallowance accordingly. The assessee's appeal was treated as partly allowed for statistical purposes. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783116