No disallowance for late deposit of PF before the judgment in Checkmate
September 13, 2025
Income Tax, Supreme Court
ITAT erred in recalling its original judgment deleting disallowance u/s 36(1)(va) for late deposit of PF based on Supreme Court judgment in Checkmate services which was delivered after the date of ITAT decision. In a recent judgment, Hon’ble Supreme Court has dismissed Special Leave Petition against the decision …