https://www.taxtmi.com/caselaws?id=797395 Section 143(1)(a) summary adjustments may be challenged in an appeal against a section 143(3) assessment where the adjustment remains embedded in assessed income without independent scrutiny. Employees' PF/ESI contributions should not be disallowed through summary processing where allowability was legally debatable when the intimation was issued; later judicial settlement does not retrospectively make the issue apparent from the return. For section 14A read with Rule 8D, computation should consider only investments that yielded exempt income during the relevant year. No additional disallowance is warranted where the taxpayer's voluntary disallowance exceeds that computation, and an unsupported addition cannot adjust book profit under section 115JB. en-us Thu, 13 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797395 Section 143(1)(a) summary adjustments may be challenged in an appeal against a section 143(3) assessment where the adjustment remains embedded in assessed income without independent scrutiny. Employees' PF/ESI contributions should not be disallowed through summary processing where allowability was legally debatable when the intimation was issued; later judicial settlement does not retrospectively make the issue apparent from the return. For section 14A read with Rule 8D, computation should consider only investments that yielded exempt income during the relevant year. No additional disallowance is warranted where the taxpayer's voluntary disallowance exceeds that computation, and an unsupported addition cannot adjust book profit under section 115JB. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797395