Held that  the payments to employees’ contribution to provident fund and employees’ State insurance not made on or before the due date for filing return of income under section 139(1) were not eligible for deduction under section 36(1)(va) read with section 2(24)(x). The Commissioner (Appeals), without appreciating the relevant facts, simply deleted the Assessing Officer’s additions. Therefore, the findings of the Commissioner (Appeals) were reversed, and the additions made by the Assessing Officer were upheld.(AY. 2010-11, 2012-13, 2013-14, 2016-17, 2017-18)