Rohan Korgaonkar v. DCIT
159 Taxmann.com 321High Court2024#3466 most cited
What is Rohan Korgaonkar v. DCIT authority for?
The Bombay High Court holds that following the Supreme Court's decision in Checkmate Services, it is irrelevant whether a disallowance for delayed remittance of employee's contribution to welfare funds is made under Section 143(1) or Section 143(3) of the Income Tax Act.
35
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.
Also referred to as
Rohan Korgaonkar v. DCIT · Section 143(1) · Section 143(3) · Section 36(1)(va) · delayed remittance · employee's contribution · disallowance · Checkmate Services
Also reported as
298 Taxmann 159
Sections most often in play
Issues it is cited on
Judgments citing Rohan Korgaonkar v. DCIT
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