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TMI Blog2023 (8) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chaturvedi For the Respondent/Assessee : Shri Ravikanth Pathak ORDER PER RAHUL CHAUDHARY, JUDICIAL MEMBER : 1. The present Miscellaneous Application has been filed by the Revenue for rectification of order, dated 28/07/2022, passed by the Tribunal in ITA No. 2075/Mum/2021, pertaining to the Assessment Year 2018-19. 2. Vide order, dated 28/07/2022, passed in ITA No. 2075/Mum/2021, Ground N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prescribed in respective statutes, deduction under Section 36(1)(va) of the Act was not allowable. The non-obstante clause contained in Section 43B of the Act would not apply in the case of employees' contribution deducted from the salary of employees and held in trust by assessee-employer. Therefore, such assesseeemployer would not be absolve from the liability to deposit employees' contributio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the applicable statute would trigger disallowance under Section 36(1)(va) read with Section 2(24)(x) of the Act for the reason that subsequent to judgment of the Hon'ble Supreme Court in the case of Checkmate Services Private Ltd. (supra), there remains no scope for any other interpretation. 4. A subsequent decision of the Hon'ble Supreme Court can validly form the basis for rectification un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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