https://www.taxtmi.com/caselaws?id=471831 Employees' contributions to provident fund and ESI must be deposited within the due date prescribed under the relevant welfare laws to qualify for deduction under Section 36(1)(va). Payment before the income-tax return filing deadline does not cure a delayed statutory deposit, so the related disallowance remains sustainable. A claimed typographical error in the due date recorded in a tax audit report does not justify deleting the disallowance where the claimed error lacks documentary support. en-us Mon, 28 Aug 2023 00:00:00 +0530 Sat, 19 Sep 2026 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471831 Employees' contributions to provident fund and ESI must be deposited within the due date prescribed under the relevant welfare laws to qualify for deduction under Section 36(1)(va). Payment before the income-tax return filing deadline does not cure a delayed statutory deposit, so the related disallowance remains sustainable. A claimed typographical error in the due date recorded in a tax audit report does not justify deleting the disallowance where the claimed error lacks documentary support. Case-Laws Income Tax Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471831