| Court: | Income Tax Appellate Tribunal (Delhi) |
| Head Notes: | Aftermath of Checkmate Law as laid down by Hon’ble SC- Disallowance made by Income Tax Officer on account of delay in deposit of employees contribution to PF/ESI under Section 36(1)(va) of Income Tax Act, 1961 deleted when intimation order under section 143(1) were issued prior to the date of decision of Hon’ble SC in case of Checkmate Services. |
| Law: | Income-Tax Act |
| Section(s): | Section 36(1)(va) and Section 143(1) |
| Counsel(s): | Ms. Swati Talwar, Advocate |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | Swati Talwar |
| Date of upload: | June 4, 2026 |
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