https://www.taxtmi.com/caselaws?id=471219 Employees' ESI/PF contributions paid after the due date under the relevant welfare legislation are not governed by the income-tax return filing deadline under Section 139(1). Determining the precise statutory due date requires verification of the actual dates on which salaries were paid. The disallowance applies in principle, but its computation requires fresh verification and recomputation by the Assessing Officer. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 25 Aug 2026 18:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471219 Employees' ESI/PF contributions paid after the due date under the relevant welfare legislation are not governed by the income-tax return filing deadline under Section 139(1). Determining the precise statutory due date requires verification of the actual dates on which salaries were paid. The disallowance applies in principle, but its computation requires fresh verification and recomputation by the Assessing Officer. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471219