https://www.taxtmi.com/caselaws?id=465348 Delayed remittance of employees' PF/ESIC contributions beyond the due dates prescribed under the respective welfare statutes raised the issue whether such sums, though paid before the due date for filing the return, are deductible under s. 36(1)(va) r/w s. 43B. Applying SC's authoritative ruling in Checkmate Services, the ITAT held that employees' contributions are governed by s. 36(1)(va) and must be deposited within the statutory due dates; payments made thereafter constitute an incorrect claim and are not allowable deductions notwithstanding payment before return-filing due date. The disallowance was sustained and the appeal was dismissed. en-us Fri, 28 Apr 2023 00:00:00 +0530 Wed, 17 Dec 2025 21:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465348 Delayed remittance of employees' PF/ESIC contributions beyond the due dates prescribed under the respective welfare statutes raised the issue whether such sums, though paid before the due date for filing the return, are deductible under s. 36(1)(va) r/w s. 43B. Applying SC's authoritative ruling in Checkmate Services, the ITAT held that employees' contributions are governed by s. 36(1)(va) and must be deposited within the statutory due dates; payments made thereafter constitute an incorrect claim and are not allowable deductions notwithstanding payment before return-filing due date. The disallowance was sustained and the appeal was dismissed. Case-Laws Income Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465348