https://www.taxtmi.com/caselaws?id=468621 Summary adjustment under section 143(1)(a)(ii) is limited to an incorrect claim apparent from the return or accompanying material. Restricting leave encashment exemption under section 10(10AA) required examination of the exemption's applicability rather than correction of a patent arithmetic error or disclosed mismatch. Such a substantive controversy falls outside the scope of return processing, making the restriction unsustainable. The exemption claim could not be disallowed through summary processing where no apparent error was evident from the return. en-us Fri, 07 Feb 2025 00:00:00 +0530 Thu, 14 May 2026 19:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468621 Summary adjustment under section 143(1)(a)(ii) is limited to an incorrect claim apparent from the return or accompanying material. Restricting leave encashment exemption under section 10(10AA) required examination of the exemption's applicability rather than correction of a patent arithmetic error or disclosed mismatch. Such a substantive controversy falls outside the scope of return processing, making the restriction unsustainable. The exemption claim could not be disallowed through summary processing where no apparent error was evident from the return. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468621