https://www.taxtmi.com/article/detailed?id=16070 Employees' contributions to welfare funds are discussed as an area of conflicting High Court views, with the commentary noting a Supreme Court notice order and the need to consider the strict language of section 2(24)(x), section 36(1)(va) and the due date requirement. The article stresses the relevance of the Checkmate Services ruling, the importance of placing complete precedent history before the Court, and the possibility of reconsideration by a larger bench. It also records the view that, on one line of authority, timely payment before the section 139(1) due date supports allowance. en-us Tue, 24 Mar 2026 08:16:49 +0530 Tue, 24 Mar 2026 08:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16070 Employees' contributions to welfare funds are discussed as an area of conflicting High Court views, with the commentary noting a Supreme Court notice order and the need to consider the strict language of section 2(24)(x), section 36(1)(va) and the due date requirement. The article stresses the relevance of the Checkmate Services ruling, the importance of placing complete precedent history before the Court, and the possibility of reconsideration by a larger bench. It also records the view that, on one line of authority, timely payment before the section 139(1) due date supports allowance. Articles Income Tax Tue, 24 Mar 2026 08:16:49 +0530 https://www.taxtmi.com/article/detailed?id=16070