https://www.taxtmi.com/caselaws?id=472054 Employees' provident fund contributions for April and May 2020, deposited after the ordinary due dates during the COVID-19 lockdown, were treated as deductible under section 36(1)(va). The lockdown-related delay was accepted because the Employees' Provident Fund Organisation waived penal charges for that period, the amounts were deposited immediately after restrictions were relaxed, employees' funds were not retained for a prolonged period, and later deposits were timely. The resulting addition was deleted. en-us Wed, 16 Apr 2025 00:00:00 +0530 Mon, 28 Sep 2026 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472054 Employees' provident fund contributions for April and May 2020, deposited after the ordinary due dates during the COVID-19 lockdown, were treated as deductible under section 36(1)(va). The lockdown-related delay was accepted because the Employees' Provident Fund Organisation waived penal charges for that period, the amounts were deposited immediately after restrictions were relaxed, employees' funds were not retained for a prolonged period, and later deposits were timely. The resulting addition was deleted. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472054