https://www.taxtmi.com/caselaws?id=468963 Disallowance of delayed employees' contribution to ESI and EPF could not be made in summary processing under section 143(1)(a) where the issue was debatable and subject to conflicting views. The adjustment under section 36(1)(va) required more than a prima facie examination, because section 143(1)(a) is limited to apparent arithmetical errors and other obvious adjustments, not questions that need substantive scrutiny under section 143(3). The disallowance was therefore held unsustainable and was deleted in favour of the assessee. en-us Thu, 31 Jul 2025 00:00:00 +0530 Tue, 26 May 2026 21:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468963 Disallowance of delayed employees' contribution to ESI and EPF could not be made in summary processing under section 143(1)(a) where the issue was debatable and subject to conflicting views. The adjustment under section 36(1)(va) required more than a prima facie examination, because section 143(1)(a) is limited to apparent arithmetical errors and other obvious adjustments, not questions that need substantive scrutiny under section 143(3). The disallowance was therefore held unsustainable and was deleted in favour of the assessee. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468963