https://www.taxtmi.com/caselaws?id=415223 A debatable claim concerning employees' contribution to provident fund and ESI cannot be finally disallowed as a prima facie adjustment in processing a return under section 143(1). Where the contribution was paid before the due date for filing the return, the deduction was treated as allowable on merits, and conflicting views were resolved in favour of the assessee. The Tribunal therefore held that the adjustment exceeded the limited scope of section 143(1) and deleted the disallowance. en-us Thu, 23 Sep 2021 00:00:00 +0530 Mon, 29 Nov 2021 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415223 A debatable claim concerning employees' contribution to provident fund and ESI cannot be finally disallowed as a prima facie adjustment in processing a return under section 143(1). Where the contribution was paid before the due date for filing the return, the deduction was treated as allowable on merits, and conflicting views were resolved in favour of the assessee. The Tribunal therefore held that the adjustment exceeded the limited scope of section 143(1) and deleted the disallowance. Case-Laws Income Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415223