https://www.taxtmi.com/caselaws?id=467733 Employees' contribution to EPF and ESI paid within the statutory timeline linked to the month in which salary or wages were actually paid remained allowable under section 36(1)(va), so the two remittances made on 17.11.2020 were excluded from disallowance. The balance employees' contributions, however, were admittedly deposited after the prescribed due dates under the welfare enactments, and were held disallowable under the rule in Checkmate Services notwithstanding payment before the return-filing due date. The addition survived only for those delayed items, resulting in partial relief to the assessee. en-us Mon, 25 Nov 2024 00:00:00 +0530 Tue, 31 Mar 2026 19:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467733 Employees' contribution to EPF and ESI paid within the statutory timeline linked to the month in which salary or wages were actually paid remained allowable under section 36(1)(va), so the two remittances made on 17.11.2020 were excluded from disallowance. The balance employees' contributions, however, were admittedly deposited after the prescribed due dates under the welfare enactments, and were held disallowable under the rule in Checkmate Services notwithstanding payment before the return-filing due date. The addition survived only for those delayed items, resulting in partial relief to the assessee. Case-Laws Income Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467733