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2023 (3) TMI 330 - AT - Income TaxDelayed employee’s contribution of Provident Fund and Employee State Insurance - HELD THAT:- Since the issue is already covered in favour of the Revenue by the recent decision of the Hon’ble Supreme court in the case of Checkmate Services Pvt. Ltd vs CIT [2022 (10) TMI 617 - SUPREME COURT] we proceed to dispose of this appeal by hearing the ld. DR and perusing the materials available on record. It is not in dispute that the employees contribution to PF and ESI were deposited by the assessee to the Government account beyond the due dates prescribed under the respective acts but well before the due date of filing of return of income u/s. 139(1) - Decided against assessee.
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