https://www.taxtmi.com/caselaws?id=785349 Employees' contributions to provident fund and employees' state insurance paid after the statutory due dates are not allowable as business expenditure under the income tax provision governing employer contributions, even if deposited before filing the return; this follows a binding higher-court precedent and results in disallowance of such amounts when deposited beyond the statutory deadline. Adjustments effected in the assessment intimation under the assessment processing provision are affirmed, and the taxpayer's claim for deduction in respect of late-paid employees' contributions is rejected. en-us Wed, 26 Nov 2025 00:00:00 +0530 Thu, 22 Jan 2026 08:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785349 Employees' contributions to provident fund and employees' state insurance paid after the statutory due dates are not allowable as business expenditure under the income tax provision governing employer contributions, even if deposited before filing the return; this follows a binding higher-court precedent and results in disallowance of such amounts when deposited beyond the statutory deadline. Adjustments effected in the assessment intimation under the assessment processing provision are affirmed, and the taxpayer's claim for deduction in respect of late-paid employees' contributions is rejected. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785349