https://www.taxtmi.com/caselaws?id=795411 Employees' PF/ESI contributions deposited after the due date under the relevant welfare law are described as disallowable, with adjustment permissible during return processing where the delay is apparent from return material. The notes state that the relevant PF/ESI due date runs from the month in which wages become due, rather than actual salary disbursement, to preserve the welfare purpose of timely deposits. They further state that once an appellate authority adjudicates an appeal on merits, delay is deemed condoned and a later dismissal solely on limitation is unsustainable. A prospective provision under the Income-tax Act, 2025 is described as not affecting earlier assessment years. en-us Tue, 16 Jun 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795411 Employees' PF/ESI contributions deposited after the due date under the relevant welfare law are described as disallowable, with adjustment permissible during return processing where the delay is apparent from return material. The notes state that the relevant PF/ESI due date runs from the month in which wages become due, rather than actual salary disbursement, to preserve the welfare purpose of timely deposits. They further state that once an appellate authority adjudicates an appeal on merits, delay is deemed condoned and a later dismissal solely on limitation is unsustainable. A prospective provision under the Income-tax Act, 2025 is described as not affecting earlier assessment years. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795411