https://www.taxtmi.com/caselaws?id=467450 Deductions tied to payment by a statutory due date are allowable where contemporaneous documentary evidence proves payment before that due date; a declared unpaid gratuity deposit was accepted as deductible on production of a LIC Gratuity Fund receipt dated before the return filing due date, and employees' ESI contributions shown as paid late in the audit report were accepted as timely once challans correcting a typographical year-entry error established payment on or before their respective due dates. Both contested disallowances were deleted and claims allowed. en-us Fri, 16 Dec 2022 00:00:00 +0530 Thu, 19 Mar 2026 12:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467450 Deductions tied to payment by a statutory due date are allowable where contemporaneous documentary evidence proves payment before that due date; a declared unpaid gratuity deposit was accepted as deductible on production of a LIC Gratuity Fund receipt dated before the return filing due date, and employees' ESI contributions shown as paid late in the audit report were accepted as timely once challans correcting a typographical year-entry error established payment on or before their respective due dates. Both contested disallowances were deleted and claims allowed. Case-Laws Income Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467450