Supreme Court to Examine Conflicting Views on Deductibility of Delayed Employees’ PF & ESI Contributions

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Supreme Court to Examine Conflicting Views on Deductibility of Delayed Employees’ PF & ESI Contributions

Direct Tax Supreme Court

Published on

29/01/2026

By Mariya Paliwala

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The Supreme Court issued notice in a Special Leave Petition filed by Woodland (Aero Club) Private Limited, seeking authoritative clarity on a long-standing and contentious issue under the Income Tax Act—whether delayed deposit of employees’ contributions towards Provident Fund (PF) and Employees’ State Insurance (ESI) is allowable as a deduction if paid before the due…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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PF & ESI Contributions

Supreme Court to Examine Conflicting Views on Deductibility of Delayed Employees’ PF & ESI Contributions

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