https://www.taxtmi.com/caselaws?id=790126 A debatable claim for delayed employees' contribution to ESI and EPF could not be disallowed through the summary adjustment mechanism under section 143(1)(a) of the Income-tax Act, 1961. The Court noted that processing under section 143(1)(a) is confined to prima facie errors and apparent claims in the return, and that the deductibility issue under section 36(1)(va) was unsettled at the relevant time. The impugned disallowance was therefore unsustainable at the intimation stage, and any examination had to be left to scrutiny proceedings. en-us Thu, 16 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790126 A debatable claim for delayed employees' contribution to ESI and EPF could not be disallowed through the summary adjustment mechanism under section 143(1)(a) of the Income-tax Act, 1961. The Court noted that processing under section 143(1)(a) is confined to prima facie errors and apparent claims in the return, and that the deductibility issue under section 36(1)(va) was unsettled at the relevant time. The impugned disallowance was therefore unsustainable at the intimation stage, and any examination had to be left to scrutiny proceedings. Case-Laws Income Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790126