https://www.taxtmi.com/caselaws?id=422588 Employees' contribution to provident fund, when paid before the return-filing due date, was treated as a debatable claim not suitable for adjustment in summary processing under section 143(1). The Tribunal also followed its earlier view that, for this deduction issue, no distinction was required between employees' and employer's contributions where payment was made before the due date under section 139(1). The disallowance made through the intimation was therefore unsustainable and was deleted. en-us Thu, 07 Apr 2022 00:00:00 +0530 Thu, 19 May 2022 08:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422588 Employees' contribution to provident fund, when paid before the return-filing due date, was treated as a debatable claim not suitable for adjustment in summary processing under section 143(1). The Tribunal also followed its earlier view that, for this deduction issue, no distinction was required between employees' and employer's contributions where payment was made before the due date under section 139(1). The disallowance made through the intimation was therefore unsustainable and was deleted. Case-Laws Income Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422588