Filed and verified Income Tax Return for AY 2022-2023? You may have now received an income tax intimation letter from the Tax Department. The intimation notice is sent to taxpayers after processing ...
Income Tax Return: An intimation under Section 143(1) of the Income Tax Act is a formal notice issued by the Income Tax Department (ITD) subsequent to the evaluation of your Income Tax Return (ITR) ...
ITAT Agra Quashes EPF/ESI Disallowance as Section 143(1) Adjustment not allowed for Debatable Issues
The Agra ITAT held that disallowance of employees' PF and ESI contributions could not be made through Section 143(1) processing when the legal position was unsettled. The ruling emphasizes that highly ...
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