https://www.taxtmi.com/caselaws?id=799211 Processing under section 143(1) should take account of a revised tax audit report and corresponding revised return available before CPC processing; filing the report after the prescribed due date alone does not justify disregarding it. Form 26A can establish deemed tax deduction and payment where the resident payee has filed its return, preventing disallowance under section 40(a)(ia). A further disallowance cannot duplicate expenditure already disallowed under section 43B(da). Remand under Rule 46A(3) is unnecessary unless fresh additional evidence is admitted by the appellate authority. en-us Thu, 20 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799211 Processing under section 143(1) should take account of a revised tax audit report and corresponding revised return available before CPC processing; filing the report after the prescribed due date alone does not justify disregarding it. Form 26A can establish deemed tax deduction and payment where the resident payee has filed its return, preventing disallowance under section 40(a)(ia). A further disallowance cannot duplicate expenditure already disallowed under section 43B(da). Remand under Rule 46A(3) is unnecessary unless fresh additional evidence is admitted by the appellate authority. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799211