https://www.taxtmi.com/caselaws?id=792338 Employees' contribution to PF/ESI could not be disallowed as a prima facie adjustment while processing returns under section 143(1) for assessment years preceding Checkmate Services, because such a disallowance fell outside the limited scope of processing-based adjustments. The Tribunal followed co-ordinate bench decisions and held that the addition made under section 36(1)(va) could not be sustained in intimation proceedings. The disallowance was deleted, and the appeals were allowed. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792338 Employees' contribution to PF/ESI could not be disallowed as a prima facie adjustment while processing returns under section 143(1) for assessment years preceding Checkmate Services, because such a disallowance fell outside the limited scope of processing-based adjustments. The Tribunal followed co-ordinate bench decisions and held that the addition made under section 36(1)(va) could not be sustained in intimation proceedings. The disallowance was deleted, and the appeals were allowed. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792338