https://www.taxtmi.com/caselaws?id=470326 Timely deposit of employees' PF/ESIC contributions may require determining the prescribed due date from the month of actual salary disbursement rather than the salary period to which the payment relates. As the salary-disbursement dates and corresponding contribution deposits had not been examined, factual verification was required. The issue was restored to the Assessing Officer for fresh determination in accordance with law, after allowing the assessee an opportunity to furnish supporting evidence. en-us Tue, 08 Aug 2023 00:00:00 +0530 Thu, 23 Jul 2026 16:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470326 Timely deposit of employees' PF/ESIC contributions may require determining the prescribed due date from the month of actual salary disbursement rather than the salary period to which the payment relates. As the salary-disbursement dates and corresponding contribution deposits had not been examined, factual verification was required. The issue was restored to the Assessing Officer for fresh determination in accordance with law, after allowing the assessee an opportunity to furnish supporting evidence. Case-Laws Income Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470326