The Tribunal held that employees’ contribution to Provident Fund and Employees’ State Insurance deposited beyond the prescribed due date was liable to be disallowed under section 36(1)(va) read with section 2(24)(x). However, such disallowance could only enhance the business income and could not be assessed under the head “Income from other sources”. The Tribunal held that section 36(1)(va) is a specific provision governing deduction of employees’ contributions to Provident Fund and ESI. Where the statutory conditions under that provision are not satisfied, the deduction cannot be claimed under the general provisions of section 37(1).   (AY. 2014-15).