PF/ESI fund paid after due date under PF Act but before Section 139(1) due date allowable

Essae Teraoka Pvt. Ltd. Vs DCIT (Karnataka High Court) In the present case, admittedly, though the employer did not deposit the contribution, within the stipulated time, as contemplated by paragraph-3O of the PF Scheme or before the due date under the provisions of the PF scheme/Act, he deposited the contribution to the PF/ESI fund before the due date contemplated under Section 139(1) of the Act. Section 6 of the PF Act provides for contributions and matters which may be provided for in Paragraph-29 of the PF Scheme states what is “Contribution”. The expression “contribution&...