Reopening of earlier orders of ITAT for making additions towards ...

ITAT Reopens Orders for Delayed Employee ESI/PF Contributions, Citing Retrospective Effect of Supreme Court Ruling.

June 13, 2023

Case Laws Income Tax AT

Reopening of earlier orders of ITAT for making additions towards delayed payment of employee’s contribution to ESI and PF - if the Apex Court intended its judgment to be applied prospectively, it would have provided a specific rider - as no such rider is found in the Checkmate Services Pvt. Ltd. vs. Commissioner of Income Tax-I case, it is concluded that the judgment has retrospective application - ITAT recall the respective orders - Appeals filed by the revenue allowed - AT

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Reopening of earlier orders of ITAT for making additions towards ...

ITAT Reopens Orders for Delayed Employee ESI/PF Contributions, Citing Retrospective Effect of Supreme Court Ruling.

June 13, 2023

Case Laws Income Tax AT

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