https://www.taxtmi.com/caselaws?id=782726 ITAT Delhi allowed the assessee's appeals, holding that disallowance of employees' contribution to PF and ESI under s.36(1)(va) r.w.s. 43B could not be made through intimation under s.143(1) for AYs 2017-18 to 2019-20. The Tribunal held that, prior to the SC ruling in Checkmate Services, the taxability of delayed employees' contributions was a highly debatable issue. Consequently, such disallowance did not fall within the limited prima facie adjustments permissible under s.143(1). The impugned adjustments were deleted and the assessee's claims were restored. en-us Wed, 20 Aug 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782726 ITAT Delhi allowed the assessee's appeals, holding that disallowance of employees' contribution to PF and ESI under s.36(1)(va) r.w.s. 43B could not be made through intimation under s.143(1) for AYs 2017-18 to 2019-20. The Tribunal held that, prior to the SC ruling in Checkmate Services, the taxability of delayed employees' contributions was a highly debatable issue. Consequently, such disallowance did not fall within the limited prima facie adjustments permissible under s.143(1). The impugned adjustments were deleted and the assessee's claims were restored. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782726