https://www.taxtmi.com/caselaws?id=778870 Disallowance of employees' PF/ESIC contribution was treated as a permissible prima facie adjustment under section 143(1)(a), and the assessee's challenge on that point was rejected because delayed deposit fell within the processing mechanism. The alternative contention on how the statutory due date should be computed, including whether it should be linked to the month of actual salary disbursement, involved unresolved facts and was restored for fresh verification. The assessee therefore succeeded only to the limited extent of remand on that factual issue, while the primary objection to the adjustment failed. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778870 Disallowance of employees' PF/ESIC contribution was treated as a permissible prima facie adjustment under section 143(1)(a), and the assessee's challenge on that point was rejected because delayed deposit fell within the processing mechanism. The alternative contention on how the statutory due date should be computed, including whether it should be linked to the month of actual salary disbursement, involved unresolved facts and was restored for fresh verification. The assessee therefore succeeded only to the limited extent of remand on that factual issue, while the primary objection to the adjustment failed. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778870