https://www.taxtmi.com/caselaws?id=438298 Processing under section 143(1)(a) cannot sustain a double addition of perquisites, denial of house rent allowance exemption, or disallowance of Chapter VI-A deductions when the employer-issued Form 16 remains unrejected and supports the salary computation. An apparent mistake in the intimation may be corrected under section 154, and refusal to rectify is unsustainable where the record itself shows the duplication. On the stated facts, the CPC adjustments were deleted and the salary-related relief reflected in Form 16 was accepted. en-us Thu, 25 May 2023 00:00:00 +0530 Sat, 27 May 2023 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438298 Processing under section 143(1)(a) cannot sustain a double addition of perquisites, denial of house rent allowance exemption, or disallowance of Chapter VI-A deductions when the employer-issued Form 16 remains unrejected and supports the salary computation. An apparent mistake in the intimation may be corrected under section 154, and refusal to rectify is unsustainable where the record itself shows the duplication. On the stated facts, the CPC adjustments were deleted and the salary-related relief reflected in Form 16 was accepted. Case-Laws Income Tax Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438298