https://www.taxtmi.com/caselaws?id=757890 Contribution to the National Pension System remitted before the due date for filing the return under section 139(1) was treated as allowable under section 43B(b), because no separate due date was shown to apply under the PFRDA framework. On that basis, the adjustment made in the intimation under section 143(1) disallowing the contribution was held unjustified, and the disallowance was deleted. en-us Tue, 30 Jul 2024 00:00:00 +0530 Wed, 04 Sep 2024 08:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757890 Contribution to the National Pension System remitted before the due date for filing the return under section 139(1) was treated as allowable under section 43B(b), because no separate due date was shown to apply under the PFRDA framework. On that basis, the adjustment made in the intimation under section 143(1) disallowing the contribution was held unjustified, and the disallowance was deleted. Case-Laws Income Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757890