https://www.taxtmi.com/caselaws?id=470392 Employees' PF/ESI contributions must be deposited by the due date under the relevant welfare law to qualify for deduction; payment before the income-tax return filing due date does not cure delay. Where an asset is used for less than 180 days in its acquisition year and only part of additional depreciation is claimed, the balance may be claimed in the immediately succeeding year, subject to verification. Interest for deferment of advance tax is calculated on tax due on returned income, including prescribed adjustments, rather than on assessed income. en-us Wed, 10 Jan 2024 00:00:00 +0530 Sat, 25 Jul 2026 14:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470392 Employees' PF/ESI contributions must be deposited by the due date under the relevant welfare law to qualify for deduction; payment before the income-tax return filing due date does not cure delay. Where an asset is used for less than 180 days in its acquisition year and only part of additional depreciation is claimed, the balance may be claimed in the immediately succeeding year, subject to verification. Interest for deferment of advance tax is calculated on tax due on returned income, including prescribed adjustments, rather than on assessed income. Case-Laws Income Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470392