https://www.taxtmi.com/highlights?id=67224 Prima facie adjustments - while processing the return u/s 143(1) - The tax auditor had not stated in the instant case to disallow Employees Contribution to Provident Fund wherever it is remitted beyond the due date under the respective Act. Hence, the said action of the Ld.CPC Bangalore in disallowing the employees’ contribution to Provident Fund while processing the return u/s 143(1) of the Act is against the provisions of the Act as it would not fall within the ambit of prima facie adjustments. - AT en-us Tue, 20 Dec 2022 16:36:46 +0530 Tue, 20 Dec 2022 16:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67224 Prima facie adjustments - while processing the return u/s 143(1) - The tax auditor had not stated in the instant case to disallow Employees Contribution to Provident Fund wherever it is remitted beyond the due date under the respective Act. Hence, the said action of the Ld.CPC Bangalore in disallowing the employees’ contribution to Provident Fund while processing the return u/s 143(1) of the Act is against the provisions of the Act as it would not fall within the ambit of prima facie adjustments. - AT Highlights Income Tax Tue, 20 Dec 2022 16:36:46 +0530 https://www.taxtmi.com/highlights?id=67224