https://www.taxtmi.com/caselaws?id=466752 Delayed deposit of employee PF and ESI contributions beyond the statutory due date precludes deduction in computing business income. Director commission or remuneration disallowance may require fresh assessment where audited accounts, constitutional documents and directors' tax records were produced only at the appellate stage and had not been examined by lower authorities. Similarly, a TDS-related disallowance may be restored for reconsideration when relevant supporting material was not previously available for verification. The operative approach distinguishes statutory non-compliance in contribution deposits from claims requiring factual examination of newly produced evidence. en-us Tue, 25 Feb 2025 00:00:00 +0530 Wed, 18 Feb 2026 20:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466752 Delayed deposit of employee PF and ESI contributions beyond the statutory due date precludes deduction in computing business income. Director commission or remuneration disallowance may require fresh assessment where audited accounts, constitutional documents and directors' tax records were produced only at the appellate stage and had not been examined by lower authorities. Similarly, a TDS-related disallowance may be restored for reconsideration when relevant supporting material was not previously available for verification. The operative approach distinguishes statutory non-compliance in contribution deposits from claims requiring factual examination of newly produced evidence. Case-Laws Income Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466752