Deduction for employees contribution to PF

Whether Employees contribution to Provident fund is allowed as deduction 
if 
1) Paid within due date under PF act as per GSRTC (Gujarat High Court) or
2) Paid within due date of return provided u/s 139(1) as per AIMIL (Delhi High Court)

Which one is correct ? What is correct Due Date ?

Replies (1)
For employee's contribution - Due date as per relevant law and for employer's contribution it is due date u/s 139. Reading the text of sec. 36(1)(va) makes it clear. Actually it has been a debatable issue for long. Moreover Guj HC judgement of a latest one when compared to Delhi HC.

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