Expense Allowable or not.

yes u can claim  expenses if ESI is deposited on or before the due date of filling of income tax return.

Two things are there. Employee's contribution & Employer's contribution.

In case of Employee's contribution, Sec.36(1)(va) shall apply, and accordingly the amt. must be paid to the relevant authority by the due date mentioned in the relevant Act. If it is paid after that due date but before filing of return, the same is not allowable as deduction because Sec.43B is not applicable here.

In case of Employer's contribution, Sec.43B shall apply and therefore, if payment is made before filing of return is allowable as deduction. [CIT Vs Madras Radiators & Pressing Ltd. [2003] 129 Taxmann 709 (Mad.)]

CIT vs. AIMIL Limited (Delhi High Court...........as per this case law even employees cont paid before due date of filing ROI will be allowed as deduction

i think employee's contribution shall be disallowed if not paid in time specified under the relevant walfare act.....

employer's contribution shall be allowed as deduction........ 

employee cont is allowable as expenses only when it is paid before due date...bt according to recent amendment as per tribunal Act it is allowable as expense even after it is paid after due date......nd employer contribution is allowed as expense whether it is paid before due date or after due date....

employee cont is allowable as expenses only when it is paid before due date...bt according to recent amendment as per tribunal Act it is allowable as expense even after it is paid after due date......nd employer contribution is allowed as expense whether it is paid before due date or after due date....