Deduction u/s 43B for EPF / ESIC paid after due date

In this case high court held that payment  of employees contribution under the Employees Provident Fund and Misc. Provision Act, 1952 and the Employees State Insurance Act, 1948 is allowable if paid before the due date of filing Income Tax Return or filing of Income Tax Return whichever is earlier even if the same is paid after the due dates as prescribed under these Welfare Acts. Assessee had to deposit the employees contribution under the Employees Provident Fund and Misc. Provision Act, 1952 and the Employees State Insurance Act, 1948, each month before the due dates as prescribed under th...