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2023 (4) TMI 116 - HC - Income TaxDelayed payment of employee’s contribution to PF/ESI - addition u/s 36(1)(va) r.w.s. 43B - HELD THAT:- In view of the law emerging from the decision of the Supreme Court in Checkmate Services (P) Ltd.[2022 (10) TMI 617 - SUPREME COURT] the contentions and the questions raised by the appellant could be said to be no longer res integra. The law as holding the field operates against the appellant.
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