https://www.taxtmi.com/caselaws?id=754205 The ITAT Mumbai dismissed the assessee's appeal regarding delayed payment of employees' PF and ESIC contributions, following the SC decision in Checkmate Services Pvt. Ltd. However, the Tribunal allowed the assessee's claim for deduction under section 80-IA, finding that Form 10CCB was filed online on 11/06/2020 and referenced in the revised return filed on 22/07/2020. The CIT(A)'s reliance on coordinate bench decisions was held misplaced, and the Revenue's reliance on Wipro Ltd. was distinguished as it concerned different statutory provisions under section 10B(8). en-us Fri, 24 May 2024 00:00:00 +0530 Wed, 19 Jun 2024 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754205 The ITAT Mumbai dismissed the assessee's appeal regarding delayed payment of employees' PF and ESIC contributions, following the SC decision in Checkmate Services Pvt. Ltd. However, the Tribunal allowed the assessee's claim for deduction under section 80-IA, finding that Form 10CCB was filed online on 11/06/2020 and referenced in the revised return filed on 22/07/2020. The CIT(A)'s reliance on coordinate bench decisions was held misplaced, and the Revenue's reliance on Wipro Ltd. was distinguished as it concerned different statutory provisions under section 10B(8). Case-Laws Income Tax Fri, 24 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754205