As per Section 36(1)(va), deduction will be allowed if amount is paid on or before due date, ie date as specified in relevant act (i.e, PF/ESI Act)
However, there is contrary decision of High court in CIT Vs. AIMIL Ltd, wherein, it was decided that if actual payment is made on or before due date of return u/s 139(1), it shall be allowed as deduction.
Now, my query is in following cases, whether ESI/EPF will be allowed or disallowed in IT Act:
1) ESI of Rs. 500 due on 21.01.2012 paid on 25.01.2012
2) ESI of Rs. 1000 due on 21.04.2012 paid on 30.04.2012 (before ITR return due date)
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