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1. Validity of Intimation passed u/s 143(1) - Rectification of arithmetical error or prima facie incorrect claim - CPC is entitled to make adjustments as per 1st proviso of...

2. Intimation passed u/s 143 (1) - adjustment made in intimation u/s 143 (1)(a) - both the adjustment made by the centralized processing centre for which assessee disagreed...

3. Disallowance made by the CPC in an intimation issued u/s. 143(1) denying the exemption claimed u/s. 11 - where a claim has been made which requires further inquiry, it...

4. Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of...

5. Addition by way of adjustment u/s 143(1) by CPC - Procedure - Unlike the old scheme of ‘prima facie adjustments’ u/s 143(1)(a), the scheme of present section 143(1) does...

6. Addition in an intimation order u/s 143(1) - AO/CPC jurisdiction to make an adjustment in an Intimation Order u/s. 143(1) - No intimation given to the assessee of such...

7. Validity of intimation / adjustment u/s 143(1) - Exemption u/s 11A denied - Registration no. u/s 12AA was not mentioned in the ITR - Since the adjustment made by the AO...

8. Adjustment made u/s.143(1) - incorrect computation of allowable MAT credit u/s 115JAA - there cannot be any debate as to the exclusion of surcharge and cess - this issue...

9. Disallowance of expenditure while processing the return u/s 143(1) by the CPC - the CPC has erred in disallowing the assessee’s claim of expenditure while processing the...

10. Adjustments of interest payable to IFCI and sales tax penalty under section 43B while processing the case under section 143(1)(a) - As the adjustments made by the AO...

11. Adjustment made to the income returned in the intimation made by the CPC u/s 143(1) - exemption u/s 11/12 denied as assessee had failed to furnish the necessary Form 10B...

12. Exemption u/s 11 denied - intimation was issued u/s. 143(1) - The Central Processing Center has also taxed the entire gross receipt of the assessee without allowing any...

13. Penalty u/s 271(1)(c) - Making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars under Section 271(1)(c) of the Act. Mere making of a...

14. Exemption u/s. 11 denied - Validity of intimation issued u/s. 143(1)(a) - there are two aspects which emerges on this issue as to whether the disallowance made is a...

15. Validity of Adjustment done by the CPC u/s 143 (1)(a)(v) - Deduction u/s 80P disallowed - Prior to amendment in deduction u/s 143(1)(a)(v) by Finance Act on 01.04.2021,...