Tribunal's decision allowing late EPF, LWF, ESI payment deductions overturned; original statutory deadlines must be met per Section 36(1)(va).

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....Allowability of deduction for payment EPF, LWF and ESI after due date - to claim the benefit of deduction u/s 36(1)(va) payment has to be made before the due date prescribed under the relevant statute - Tribunal holding to allow payments before the due date prescribed u/s 139(1) for filing return of income to claim the benefit u/s 36(1)(va) is liable to be set aside....