Kerala HC upholds Income Tax Disallowance Against Employer on Failure to Contribute To EPF/ESI Within Due Date

The Kerala High Court upheld the disallowance of income tax benefits for an employer who failed to deposit Employee Provident Fund (EPF) and Employee State Insurance (ESI) contributions within the due date. The court confirmed that contributions made after the statutory deadline would not qualify for income tax deductions. This decision reinforces the importance of timely compliance with EPF and ESI contribution deadlines to benefit from tax deductions.