https://www.taxtmi.com/caselaws?id=789024 Processing a return under section 143(1) permits only limited adjustments; it does not authorise a substantive disallowance of expenditure at the intimation stage. An incorrect return by the assessee, by itself, was insufficient to expand the CPC's scope of adjustment. The impugned intimation was therefore treated as unsustainable in law and quashed in favour of the assessee. en-us Tue, 24 Feb 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789024 Processing a return under section 143(1) permits only limited adjustments; it does not authorise a substantive disallowance of expenditure at the intimation stage. An incorrect return by the assessee, by itself, was insufficient to expand the CPC's scope of adjustment. The impugned intimation was therefore treated as unsustainable in law and quashed in favour of the assessee. Case-Laws Income Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789024