https://www.taxtmi.com/caselaws?id=780559 ITAT MUMBAI held that the Supreme Court's ruling in Checkmate Services is binding: deduction under s.36(1)(va) is available only where employee PF contributions are timely paid. The tribunal rejected the assessee's reliance on earlier case law and CBDT instructions, finding those irrelevant given the SC precedent. The ITAT set aside the matter to the file of the AO for verification and adjudication of whether employee contributions were deposited by the statutory due date and noted the assessee's suo moto PF damage claim cannot be disallowed again without record verification. en-us Wed, 24 Sep 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780559 ITAT MUMBAI held that the Supreme Court's ruling in Checkmate Services is binding: deduction under s.36(1)(va) is available only where employee PF contributions are timely paid. The tribunal rejected the assessee's reliance on earlier case law and CBDT instructions, finding those irrelevant given the SC precedent. The ITAT set aside the matter to the file of the AO for verification and adjudication of whether employee contributions were deposited by the statutory due date and noted the assessee's suo moto PF damage claim cannot be disallowed again without record verification. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780559