https://www.taxtmi.com/caselaws?id=788904 Employer's contribution to PF/ESI remained deductible under section 43B if deposited by the due date for filing the return, while employees' contribution was governed separately under section 36(1)(va); the Assessing Officer was directed to verify the deposit date and allow the deduction if the statutory timing condition was met. Excess dividend distribution tax on dividend paid to a Japanese resident shareholder was refundable to the extent domestic tax exceeded the India-Japan DTAA rate; the Assessing Officer was directed to work out the correct amount and grant refund accordingly. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788904 Employer's contribution to PF/ESI remained deductible under section 43B if deposited by the due date for filing the return, while employees' contribution was governed separately under section 36(1)(va); the Assessing Officer was directed to verify the deposit date and allow the deduction if the statutory timing condition was met. Excess dividend distribution tax on dividend paid to a Japanese resident shareholder was refundable to the extent domestic tax exceeded the India-Japan DTAA rate; the Assessing Officer was directed to work out the correct amount and grant refund accordingly. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788904