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2023 (1) TMI 729 - SCH - Income TaxDisallowance u/s 36(1)(va) being employee's contribution to provident fund and ESI - same were not deposited in the respective fund within the stipulated time - HELD THAT:- As appellant submits that the issue involved in this appeal is squarely answered in favour of the Revenue by a three Judge Bench of this Court in “Checkmate Services Private Limited vs. Commissioner of Income Tax-I)[2022 (10) TMI 617 - SUPREME COURT] In view of the above, the impugned judgment passed by the High Court of Judicature at Bombay is set aside and the Appeal is allowed in terms of the cited decision.
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