The Centralised Processing Centre disallowed gratuity expenditure while processing the return under section 143(1). The Tribunal held that the payment had been made before the due date of filing the return and was duly supported by the tax audit report. Since the disallowance merged with the scrutiny assessment under section 143(3), the assessee was entitled to challenge the same in appeal. The disallowance was deleted. (AY. 2020-21).