https://www.taxtmi.com/caselaws?id=472022 Employees' ESIC and provident fund contributions deposited after the due date prescribed under the relevant welfare statutes are not deductible. Sections 36(1)(va), 2(24)(x) and 43B distinguish employees' contributions from employer contributions: delayed employee deposits remain taxable and cannot be allowed merely through the provisions applicable to employer payments. The disallowance of delayed employees' ESIC/PF contributions was therefore sustained, against the assessee and in favour of Revenue. en-us Tue, 15 Apr 2025 00:00:00 +0530 Sun, 27 Sep 2026 15:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472022 Employees' ESIC and provident fund contributions deposited after the due date prescribed under the relevant welfare statutes are not deductible. Sections 36(1)(va), 2(24)(x) and 43B distinguish employees' contributions from employer contributions: delayed employee deposits remain taxable and cannot be allowed merely through the provisions applicable to employer payments. The disallowance of delayed employees' ESIC/PF contributions was therefore sustained, against the assessee and in favour of Revenue. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472022