80M deduction & GST refund mismatch: CPC Cannot Make Debatable 143(1) Adjustments

Coforge Limited Vs DCIT (ITAT Delhi) ITAT Delhi Quashes Intimation u/s 143(1): Adjustments on 80M Deduction & GST Refund Mis-Match Beyond Jurisdiction – Debatable Issues Beyond 143(1) Jurisdiction Coforge Ltd., a listed IT solutions company, filed return declaring income of ₹99.75 crore & refund claim of ₹9.40 crore. CPC issued intimation u/s 143(1) on 17.10.2022 making two adjustments: (i) disallowance of deduction u/s 80M & (ii) addition of GST refund based on mismatch in Tax Audit Report. CIT(A) gave partial relief on GST mismatch but upheld validity of intimation. Bot...