https://www.taxtmi.com/caselaws?id=774531 ITAT Mumbai dismissed assessee's ground regarding delayed payment of employees' contribution to ESIC and Labour Welfare Fund under Section 43B, following SC precedent in Checkmate Services Pvt. Ltd. On DDT applicability under Section 115O, ITAT held that excess DDT paid being independent of total income assessment under Section 143(3) must be adjudicated in separate appeal under Section 246A. Fresh appeal before CIT(A) on DDT issue shall be admitted with delay condoned due to bona fide belief based on evolving judicial interpretations. en-us Tue, 08 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774531 ITAT Mumbai dismissed assessee's ground regarding delayed payment of employees' contribution to ESIC and Labour Welfare Fund under Section 43B, following SC precedent in Checkmate Services Pvt. Ltd. On DDT applicability under Section 115O, ITAT held that excess DDT paid being independent of total income assessment under Section 143(3) must be adjudicated in separate appeal under Section 246A. Fresh appeal before CIT(A) on DDT issue shall be admitted with delay condoned due to bona fide belief based on evolving judicial interpretations. Case-Laws Income Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774531