Case of Woodland (Aero Club) Private Limited vs ACIT, SC Judgement Dated 27th January 2026. The case relates to the tax treatment of employees contributions to Provident Fund (PF) and Employees State Insurance (ESI) that were deposited after the statutory due dates under the respective welfare laws but before the due date for filing the income tax return. The apex court is expected to provide final clarity, potentially resolving conflicting interpretations among various High Courts regarding the strict application of due dates for employees contributions.