https://www.taxtmi.com/caselaws?id=795411 Employees' PF/ESI contributions deposited after the due date under the relevant welfare law are disallowable under section 36(1)(va), including through section 143(1) return processing where the delay is apparent from return material. The applicable position treats the Supreme Court's interpretation as effective from the provision's inception; the prospective Income-tax Act, 2025 provision does not affect earlier assessment years. The statutory deposit deadline is calculated from the month in which wages become due, rather than the month of actual salary payment, to preserve the welfare-law payment discipline. 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 disallowable under section 36(1)(va), including through section 143(1) return processing where the delay is apparent from return material. The applicable position treats the Supreme Court's interpretation as effective from the provision's inception; the prospective Income-tax Act, 2025 provision does not affect earlier assessment years. The statutory deposit deadline is calculated from the month in which wages become due, rather than the month of actual salary payment, to preserve the welfare-law payment discipline. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795411