https://www.taxtmi.com/caselaws?id=465325 A mistake apparent from the record may be corrected under section 254(2) of the Income-tax Act, and the Tribunal treated its earlier order as amenable to modification on that basis. Applying Checkmate Services, it held that employees' contribution to PF/ESI deposited after the due date under the relevant welfare statutes is disallowable. The Revenue's miscellaneous application was therefore allowed, the earlier order was modified, and the disallowance was directed to stand against the assessee. 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=465325 A mistake apparent from the record may be corrected under section 254(2) of the Income-tax Act, and the Tribunal treated its earlier order as amenable to modification on that basis. Applying Checkmate Services, it held that employees' contribution to PF/ESI deposited after the due date under the relevant welfare statutes is disallowable. The Revenue's miscellaneous application was therefore allowed, the earlier order was modified, and the disallowance was directed to stand against the assessee. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465325