https://www.taxtmi.com/caselaws?id=792891 Employees' contribution to PF and ESI could not be disallowed as a prima facie adjustment while processing the return under section 143(1)(a) because the issue was debatable on the date of intimation and had not yet been finally settled. The jurisdictional view then available favoured the assessee, and the later ruling in Checkmate Services Pvt. Ltd. did not alter the position applicable at the processing stage. Accordingly, a claim involving an unresolved controversy under section 36(1)(va) read with section 2(24)(x) was outside the limited scope of prima facie adjustment, and the proposed addition was directed to be deleted. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792891 Employees' contribution to PF and ESI could not be disallowed as a prima facie adjustment while processing the return under section 143(1)(a) because the issue was debatable on the date of intimation and had not yet been finally settled. The jurisdictional view then available favoured the assessee, and the later ruling in Checkmate Services Pvt. Ltd. did not alter the position applicable at the processing stage. Accordingly, a claim involving an unresolved controversy under section 36(1)(va) read with section 2(24)(x) was outside the limited scope of prima facie adjustment, and the proposed addition was directed to be deleted. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792891