Disallowance Operate Against Erring Employer Assessee When Employees' Contribution To EPF/ESI Not Made Within Due Date

The Kerala High Court ruled that disallowance of employer's contribution to EPF/ESI is permissible only if deposited by the due date of filing the return. The court emphasized that delayed deposits must not be disallowed if made before the due date of filing. This decision clarifies the treatment of such contributions under Income Tax laws, ensuring compliance with deadlines affects their deductibility.