https://www.taxtmi.com/caselaws?id=433536 The Tribunal dismissed the appeals of the assessees and allowed the appeal of the Revenue. It held that the disallowance of employees' contributions deposited after the due date is valid under section 143(1) of the Act, following the Supreme Court's binding decision in Checkmate Services Pvt Ltd. The Tribunal emphasized that any interpretation contrary to this would create discrimination among taxpayers and defeat the purpose of the legislative provisions and the Supreme Court's decision. en-us Mon, 09 Jan 2023 00:00:00 +0530 Thu, 02 Feb 2023 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433536 The Tribunal dismissed the appeals of the assessees and allowed the appeal of the Revenue. It held that the disallowance of employees' contributions deposited after the due date is valid under section 143(1) of the Act, following the Supreme Court's binding decision in Checkmate Services Pvt Ltd. The Tribunal emphasized that any interpretation contrary to this would create discrimination among taxpayers and defeat the purpose of the legislative provisions and the Supreme Court's decision. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433536