https://www.taxtmi.com/caselaws?id=470090 Employee provident fund contributions require verification of the actual payment date against the due date prescribed under applicable provident fund and ESI law; deduction is available only if payment was made within that deadline. Interest for delayed remittance of tax deducted at source is characterised as inseparable from the underlying income-tax liability rather than compensatory business expenditure; it is therefore not deductible. The employee-contribution claim remains subject to factual verification, while the disallowance of interest on delayed tax deduction remittance is sustained. en-us Fri, 14 Mar 2025 00:00:00 +0530 Wed, 15 Jul 2026 18:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470090 Employee provident fund contributions require verification of the actual payment date against the due date prescribed under applicable provident fund and ESI law; deduction is available only if payment was made within that deadline. Interest for delayed remittance of tax deducted at source is characterised as inseparable from the underlying income-tax liability rather than compensatory business expenditure; it is therefore not deductible. The employee-contribution claim remains subject to factual verification, while the disallowance of interest on delayed tax deduction remittance is sustained. Case-Laws Income Tax Fri, 14 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470090