MITHABHI LAMPS PRIVATE LIMITED,DELHI vs. DCIT, DELHI
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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan
Per Raj Kumar Chauhan, Judicial Member:
The appeal of the assessee is directed against the order of ld. CIT(A)/JCIT(A), Ranchi dated 22.10.2025 u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein the appeal was partly allowed as employee’s contribution towards PF amounting to Rs.2,50,440/- was added by the AO on account of late deposit by following principle of Hon’ble Supreme Court case of Checkmate Services P. Ltd. vs. CIT-I (2022) 448 ITR 518 (SC). And the ld. CIT(A) has confirmed the said addition while deleting the addition on account of leave encashment, gratuity and labour welfare fund.
2 Mithabhi Lamps Pvt. Ltd.
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