AdvertisementDCIT Vs B. L. Kashyap & Sons Ltd. (ITAT Delhi) The Revenue’s appeal and the assessee’s cross-objection arose from the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2019-20 concerning the deletion of disallowance of Rs. 2,63,96,393 relating to employees’ contributions to PF and ESI. The Revenue challenged the deletion, contending that the contributions had been deposited beyond the due dates prescribed under the respective statutes and that the issue was covered by the Supreme Court’s decision in Checkmate Services Pvt. Ltd. v. Commissioner of...