https://www.taxtmi.com/caselaws?id=447652 Processing under section 143(1)(a) can include disallowance of an incorrect claim apparent from the return and tax audit report, and belated employees' contribution to provident fund and ESI remains inadmissible under section 36(1)(va); the assessee's objection that the issue was debatable was rejected. On the TDS disallowance under section 40(a)(ia), the assessee produced Form 26A material to show that the recipients had offered the amounts to tax, but that evidence had not been examined earlier. The matter was therefore restored for verification by the Assessing Officer in accordance with law, resulting in partial relief only on that ground. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 01 Jan 2024 20:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447652 Processing under section 143(1)(a) can include disallowance of an incorrect claim apparent from the return and tax audit report, and belated employees' contribution to provident fund and ESI remains inadmissible under section 36(1)(va); the assessee's objection that the issue was debatable was rejected. On the TDS disallowance under section 40(a)(ia), the assessee produced Form 26A material to show that the recipients had offered the amounts to tax, but that evidence had not been examined earlier. The matter was therefore restored for verification by the Assessing Officer in accordance with law, resulting in partial relief only on that ground. Case-Laws Income Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447652