https://www.taxtmi.com/caselaws?id=785669 The text addresses whether employee contributions recovered by an employer to provident or ESI funds are treated as the employer's income unless credited to the relevant fund by the statutory due date, and contrasts that with the alternate view that both employer and employee contributions are governed by the non-obstante provision of the tax law permitting deduction if deposited by the return filing due date. The Explanation defines 'due date' as the date required under the relevant fund enactments. The Supreme Court has flagged the conflict for consideration and issued notice returnable in four weeks. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785669 The text addresses whether employee contributions recovered by an employer to provident or ESI funds are treated as the employer's income unless credited to the relevant fund by the statutory due date, and contrasts that with the alternate view that both employer and employee contributions are governed by the non-obstante provision of the tax law permitting deduction if deposited by the return filing due date. The Explanation defines 'due date' as the date required under the relevant fund enactments. The Supreme Court has flagged the conflict for consideration and issued notice returnable in four weeks. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785669