https://www.taxtmi.com/caselaws?id=465327 A Tribunal may rectify an earlier order under section 254(2) where it contains a mistake apparent from the record, including failure to apply the governing law on delayed employees' contribution to PF/ESI. Applying Checkmate Services and its own view on processing under section 143(1), the Tribunal held that employees' contributions deposited after the prescribed due date under the welfare enactments are disallowable. The Revenue's rectification applications were therefore allowed, and the income was directed to be recomputed by disallowing the delayed PF/ESI contribution. en-us Mon, 31 Jul 2023 00:00:00 +0530 Tue, 16 Dec 2025 18:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465327 A Tribunal may rectify an earlier order under section 254(2) where it contains a mistake apparent from the record, including failure to apply the governing law on delayed employees' contribution to PF/ESI. Applying Checkmate Services and its own view on processing under section 143(1), the Tribunal held that employees' contributions deposited after the prescribed due date under the welfare enactments are disallowable. The Revenue's rectification applications were therefore allowed, and the income was directed to be recomputed by disallowing the delayed PF/ESI contribution. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465327