TMI Blog2001 (5) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... as ground No. 1 in this appeal filed by the assessee has not been pressed by the learned counsel for the assessee at the time of hearing of the appeal before us. Hence, this particular ground has been dismissed. 3. However, the assessee strongly objects to the addition of the portion representing employees' contribution to the provident fund. It is contended that the payments of wages/salary pertaining to a particular month are being made in the next month. By referring to cl. 38 of Employees' Provident Fund Scheme, 1952, relating to mode of payment of contribution it is contended that the assessee is entitled to make the payment in respect of the contribution within 15 days from the close of the month during which the disbursement of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad) 662 : (1996) 59 ITD 515 (Mad) Similar view as above has been expressed in this case also. (3) Travancore Titanium Products Ltd. vs. Dy. CIT (1995) 52 TTJ (Coch) 601 : (1996) 57 ITD 16 (Coch) It has been held in this judgment that the Employer's contribution for the last month of the previous year if paid in the succeeding month but before the due date will be allowable in view of the provision that the words "during the previous year" have been omitted from the second proviso of s. 43B w.e.f. 1st April, 1989. 4. Hunsur Plywood Works Ltd. vs. Dy. CIT (1996) 54 TTJ (Bang) 260 : (1995) 54 ITD 394 (Bang) It has been held in this case that the concept of due date has to be considered in a rather flexible sense and that the grace period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays from the close of the month concerned. However, the issue here is whether the "month" should be considered to be the month to which the wages relates or the month in which the actual disbursement of the wages is made, we are of the considered opinion that the expression "month" should mean here the month during which the wages/salary is actually disbursed irrespective of month to which the same relates. Thus, the scheme of the Government in this regard is that once a deduction is made in respect of the employees' contribution to the provident fund from the salary/wages of the employee or the employer also makes his contribution, factually at the time of disbursement of the salary the payment in respect of such contribution should be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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