Employees contribution to EPF & ESI to be made on or before due date as per respective labour law

Woodland (Aero Club) Private Limited Vs ACIT (Delhi High Court) Delhi High Court held that employees contribution to Employees Provident Fund [EPF] or Employees State Insurance [ESI] is to be made on or before statutory due date set out in respective EPF/ESI Act. Accordingly, order of ITAT disallowing deduction u/s. 36(1)(va) of the Income Tax Act justified. Also Read: SC Issues Notice on Late PF/ESI Deposit Deduction Dispute Facts- The appellant is a Partnership Firm engaged in the business of manufacturing, supply and export of leather products like leather shoes, leather garments under the ...