https://www.taxtmi.com/caselaws?id=799210 Employees' EPF and ESI contributions remain deductible under Section 36(1)(va) where a one-day remittance delay results solely from verified EPFO portal unavailability during Aadhaar seeding and payment-gateway glitches. Timely filing of the monthly electronic return and scheduling of payment support the taxpayer's bona fide compliance. Where the payment is debited on the following morning because of external technical disruption, corroborated by contemporaneous EPFO relief, the remittance is treated as made within the prescribed due date. Deduction for the employees' contributions is consequently available. en-us Wed, 19 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799210 Employees' EPF and ESI contributions remain deductible under Section 36(1)(va) where a one-day remittance delay results solely from verified EPFO portal unavailability during Aadhaar seeding and payment-gateway glitches. Timely filing of the monthly electronic return and scheduling of payment support the taxpayer's bona fide compliance. Where the payment is debited on the following morning because of external technical disruption, corroborated by contemporaneous EPFO relief, the remittance is treated as made within the prescribed due date. Deduction for the employees' contributions is consequently available. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799210