https://www.taxtmi.com/caselaws?id=422357 Delayed employees' provident fund and ESI contributions cannot be disallowed through a section 143(1) processing adjustment where the proposed addition goes beyond the permissible scope of section 143(1)(a). The Tribunal noted that return processing is not a mechanical exercise, that objections to proposed adjustments require a reasoned order, and that a tax audit report entry cannot override the governing legal position on deductibility. Applying the earlier coordinate bench view on the same issue, the impugned adjustment was held unsustainable and the disallowance was deleted. en-us Fri, 06 May 2022 00:00:00 +0530 Fri, 13 May 2022 07:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422357 Delayed employees' provident fund and ESI contributions cannot be disallowed through a section 143(1) processing adjustment where the proposed addition goes beyond the permissible scope of section 143(1)(a). The Tribunal noted that return processing is not a mechanical exercise, that objections to proposed adjustments require a reasoned order, and that a tax audit report entry cannot override the governing legal position on deductibility. Applying the earlier coordinate bench view on the same issue, the impugned adjustment was held unsustainable and the disallowance was deleted. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422357