https://www.taxtmi.com/caselaws?id=471260 Eligibility for staff and labour bonus deductions under Section 43B depends on verifying whether payment occurred within the statutory time permitted, including payment before the return-filing due date where applicable. Provident fund liabilities require separate verification of the actual deposit dates in the Government account before applying the governing legal rule. Both deductions therefore turn on factual confirmation of payment or deposit dates against the relevant statutory deadlines; neither claim can be conclusively determined without that verification. en-us Fri, 04 Apr 2025 00:00:00 +0530 Wed, 26 Aug 2026 21:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471260 Eligibility for staff and labour bonus deductions under Section 43B depends on verifying whether payment occurred within the statutory time permitted, including payment before the return-filing due date where applicable. Provident fund liabilities require separate verification of the actual deposit dates in the Government account before applying the governing legal rule. Both deductions therefore turn on factual confirmation of payment or deposit dates against the relevant statutory deadlines; neither claim can be conclusively determined without that verification. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471260