https://www.taxtmi.com/caselaws?id=783056 The ITAT allowed the assessee's appeal, holding that the AO/CPC was not empowered to disallow employees' PF/ESI contributions under s.36(1)(va) r.w.s. 43B while issuing intimation under s.143(1) for a period when binding jurisdictional HC precedents permitted such deductions if paid before the due date of filing the return. As the intimation preceded the SC ruling in Checkmate Services, the later contrary SC interpretation could not retrospectively justify the prima facie adjustment. The Tribunal directed deletion of the PF/ESI disallowance and restoration of the returned income. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783056 The ITAT allowed the assessee's appeal, holding that the AO/CPC was not empowered to disallow employees' PF/ESI contributions under s.36(1)(va) r.w.s. 43B while issuing intimation under s.143(1) for a period when binding jurisdictional HC precedents permitted such deductions if paid before the due date of filing the return. As the intimation preceded the SC ruling in Checkmate Services, the later contrary SC interpretation could not retrospectively justify the prima facie adjustment. The Tribunal directed deletion of the PF/ESI disallowance and restoration of the returned income. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783056