https://www.taxtmi.com/caselaws?id=465371 Non-consideration of binding SC precedent constitutes a "mistake apparent from the record" rectifiable under s.254(2), applying the principle in SC's decision on rectification and the binding force of SC law under Art.141, which operates retrospectively unless expressly made prospective. Applying SC's ruling in Checkmate Services, delayed deposit of employees' contributions to PF/ESI beyond the due date under the relevant welfare statutes is not allowable under s.36(1)(va) even if paid before the return-filing due date. Consequently, the tribunal's earlier order was rectified/modified to uphold the disallowance made by the revenue authorities. en-us Fri, 26 May 2023 00:00:00 +0530 Thu, 18 Dec 2025 22:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465371 Non-consideration of binding SC precedent constitutes a "mistake apparent from the record" rectifiable under s.254(2), applying the principle in SC's decision on rectification and the binding force of SC law under Art.141, which operates retrospectively unless expressly made prospective. Applying SC's ruling in Checkmate Services, delayed deposit of employees' contributions to PF/ESI beyond the due date under the relevant welfare statutes is not allowable under s.36(1)(va) even if paid before the return-filing due date. Consequently, the tribunal's earlier order was rectified/modified to uphold the disallowance made by the revenue authorities. Case-Laws Income Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465371