https://www.taxtmi.com/caselaws?id=465302 ITAT Jaipur, on a Misc. Application u/s 254(2) by the Revenue, recalled its earlier order in an appeal concerning disallowance of delayed deposit of employees' contribution to PF/ESI. The Tribunal held that the later decision of the SC in Checkmate Services (LB) governs the issue, clarifying that employees' contributions constitute income u/s 2(24)(x) and are deductible u/s 36(1)(va) only if deposited within the statutory due dates under the respective enactments. As this binding precedent was not cited at the time of original hearing, the ITAT treated it as a mistake apparent from record, allowed the Misc. Application, and directed the appeal to be heard afresh. en-us Thu, 22 Aug 2024 00:00:00 +0530 Sat, 13 Dec 2025 10:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465302 ITAT Jaipur, on a Misc. Application u/s 254(2) by the Revenue, recalled its earlier order in an appeal concerning disallowance of delayed deposit of employees' contribution to PF/ESI. The Tribunal held that the later decision of the SC in Checkmate Services (LB) governs the issue, clarifying that employees' contributions constitute income u/s 2(24)(x) and are deductible u/s 36(1)(va) only if deposited within the statutory due dates under the respective enactments. As this binding precedent was not cited at the time of original hearing, the ITAT treated it as a mistake apparent from record, allowed the Misc. Application, and directed the appeal to be heard afresh. Case-Laws Income Tax Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465302