https://www.taxtmi.com/caselaws?id=471744 Due dates for depositing employees' provident fund and ESI contributions may require determination by reference to the month in which salaries or wages were disbursed. Computing any remittance delay therefore depends on verifying the relevant payment facts and supporting information. Fresh factual determination was required after giving the taxpayer an adequate opportunity to substantiate the applicable salary-disbursement period, and the issue was restored to the Assessing Officer for that purpose. en-us Wed, 09 Apr 2025 00:00:00 +0530 Wed, 16 Sep 2026 13:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471744 Due dates for depositing employees' provident fund and ESI contributions may require determination by reference to the month in which salaries or wages were disbursed. Computing any remittance delay therefore depends on verifying the relevant payment facts and supporting information. Fresh factual determination was required after giving the taxpayer an adequate opportunity to substantiate the applicable salary-disbursement period, and the issue was restored to the Assessing Officer for that purpose. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471744