https://www.taxtmi.com/caselaws?id=783247 Employees' contributions to provident fund and state insurance deposited after the statutory due date remained disallowable in processing under section 143(1)(a). Applying the principle from Checkmate Services (P.) Ltd., the admitted delay meant the adjustment was within the scope of the processing authority and did not warrant interference. The disallowance was upheld and the challenge to the intimation was rejected. en-us Fri, 28 Nov 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783247 Employees' contributions to provident fund and state insurance deposited after the statutory due date remained disallowable in processing under section 143(1)(a). Applying the principle from Checkmate Services (P.) Ltd., the admitted delay meant the adjustment was within the scope of the processing authority and did not warrant interference. The disallowance was upheld and the challenge to the intimation was rejected. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783247