https://www.taxtmi.com/highlights?id=70309 Reopening of earlier orders of ITAT for making additions towards delayed payment of employee’s contribution to ESI and PF - if the Apex Court intended its judgment to be applied prospectively, it would have provided a specific rider - as no such rider is found in the Checkmate Services Pvt. Ltd. vs. Commissioner of Income Tax-I case, it is concluded that the judgment has retrospective application - ITAT recall the respective orders - Appeals filed by the revenue allowed - AT en-us Tue, 13 Jun 2023 11:57:49 +0530 Tue, 13 Jun 2023 18:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70309 Reopening of earlier orders of ITAT for making additions towards delayed payment of employee’s contribution to ESI and PF - if the Apex Court intended its judgment to be applied prospectively, it would have provided a specific rider - as no such rider is found in the Checkmate Services Pvt. Ltd. vs. Commissioner of Income Tax-I case, it is concluded that the judgment has retrospective application - ITAT recall the respective orders - Appeals filed by the revenue allowed - AT Highlights Income Tax Tue, 13 Jun 2023 11:57:49 +0530 https://www.taxtmi.com/highlights?id=70309