https://www.taxtmi.com/caselaws?id=471758 Employees' ESIC and EPF contributions deposited after due dates prescribed by applicable welfare statutes are not allowable deductions in processing under section 143(1). Applying the binding requirement of timely deposit under the respective statutes, late payments are disallowed against the assessee. The disallowance applies where amounts were admittedly paid after the relevant statutory due dates. en-us Wed, 09 Apr 2025 00:00:00 +0530 Wed, 16 Sep 2026 19:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471758 Employees' ESIC and EPF contributions deposited after due dates prescribed by applicable welfare statutes are not allowable deductions in processing under section 143(1). Applying the binding requirement of timely deposit under the respective statutes, late payments are disallowed against the assessee. The disallowance applies where amounts were admittedly paid after the relevant statutory due dates. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471758