https://www.taxtmi.com/caselaws?id=464456 ITAT PUNE has allowed the Revenue's miscellaneous application and recalled its earlier order in the assessee's appeal for AY 2019-20, holding that rectification denying deduction under section 36(1)(va) for belated payment of employees' PF and ESI contributions must be revisited in view of a subsequent SC decision. The Tribunal found recall appropriate and permitted re-opening of the issue consistent with the later Supreme Court authority. en-us Fri, 07 Mar 2025 00:00:00 +0530 Thu, 30 Oct 2025 20:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464456 ITAT PUNE has allowed the Revenue's miscellaneous application and recalled its earlier order in the assessee's appeal for AY 2019-20, holding that rectification denying deduction under section 36(1)(va) for belated payment of employees' PF and ESI contributions must be revisited in view of a subsequent SC decision. The Tribunal found recall appropriate and permitted re-opening of the issue consistent with the later Supreme Court authority. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464456