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2019 (6) TMI 759 - GUJARAT HIGH COURTDelayed deposit of PF/ESI - Addition u/s 36(1)(va) r.w.s 2(24) (x) - whether due date for the payment of such contribution arose in the month subsequent to the month in which wages/salary actually disbursed and therefore the liability to deduct employees' contribution arises only on paying salary to employees ? - HELD THAT:- Question proposed decided against assessee in M/S CHECKMATE FACILITY AND ELECTRONIC SOLUTIONS PVT LTD. [2018 (10) TMI 994 - GUJARAT HIGH COURT] as held after deducting the employee's contribution towards the funds, the same has to be deposited with the Government within fifteen days of the close of every month. Reference to fifteen days of the close of the month must be in relation to the month during which the payment of wages is to be made and corresponding liability to deduct employee's contribution to the fund arises. Appellant is therefore not correct in contending that if such wages are paid in the following month, the liability to deposit the employee's contribution to the fund gets differed by another month. - Decided against assessee
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