https://www.taxtmi.com/caselaws?id=70961 A disallowance treating expenditure as capital in nature cannot be made in summary processing under section 143(1)(a) where the character of the expenditure is debatable and requires examination. An adjustment is permissible only when inadmissibility is apparent on the face of the return and accompanying material. Where the claim is not clearly and obviously prima facie inadmissible, it falls outside the scope of such processing. The disallowance made while processing the return was therefore not sustainable and was set aside. en-us Fri, 20 Sep 2002 00:00:00 +0530 Wed, 20 Apr 2011 14:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70961 A disallowance treating expenditure as capital in nature cannot be made in summary processing under section 143(1)(a) where the character of the expenditure is debatable and requires examination. An adjustment is permissible only when inadmissibility is apparent on the face of the return and accompanying material. Where the claim is not clearly and obviously prima facie inadmissible, it falls outside the scope of such processing. The disallowance made while processing the return was therefore not sustainable and was set aside. Case-Laws Income Tax Fri, 20 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70961