https://www.taxtmi.com/caselaws?id=799945 Claimed Form 3CD reporting errors require factual verification against underlying records before a corresponding addition is sustained; the asserted duplication or typographical inflation of an ESI amount therefore remains for Assessing Officer verification. Employee PF/ESI contributions are distinct from employer contributions and are deductible only when deposited within the due dates under the relevant welfare laws. Payment before the income-tax return filing due date does not cure a delay for employee contributions. Accordingly, contributions paid after the statutory due dates are non-deductible for Assessment Year 2020-21. en-us Fri, 18 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799945 Claimed Form 3CD reporting errors require factual verification against underlying records before a corresponding addition is sustained; the asserted duplication or typographical inflation of an ESI amount therefore remains for Assessing Officer verification. Employee PF/ESI contributions are distinct from employer contributions and are deductible only when deposited within the due dates under the relevant welfare laws. Payment before the income-tax return filing due date does not cure a delay for employee contributions. Accordingly, contributions paid after the statutory due dates are non-deductible for Assessment Year 2020-21. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799945