https://www.taxtmi.com/caselaws?id=300842 Employees' contribution to provident fund and ESI, when paid before the due date for furnishing the return, remained deductible, and the adjustment made during processing under section 143(1) was beyond the permissible scope because it involved a debatable issue requiring verification. The Tribunal applied its earlier view that such a disallowance cannot be made at the intimation stage without scrutiny, and the addition was deleted in favour of the assessee. en-us Thu, 23 Sep 2021 00:00:00 +0530 Sun, 27 Feb 2022 20:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300842 Employees' contribution to provident fund and ESI, when paid before the due date for furnishing the return, remained deductible, and the adjustment made during processing under section 143(1) was beyond the permissible scope because it involved a debatable issue requiring verification. The Tribunal applied its earlier view that such a disallowance cannot be made at the intimation stage without scrutiny, and the addition was deleted in favour of the assessee. Case-Laws Income Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300842