{"id":10942,"date":"2020-04-02T06:38:53","date_gmt":"2020-04-02T06:38:53","guid":{"rendered":"http:\/\/itatonline.org\/digest\/arihant-constructions-v-acit-202077-itr-171-vishakhatrib\/"},"modified":"2020-04-02T06:38:53","modified_gmt":"2020-04-02T06:38:53","slug":"arihant-constructions-v-acit-202077-itr-171-vishakhatrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arihant-constructions-v-acit-202077-itr-171-vishakhatrib\/","title":{"rendered":"Arihant Constructions v. ACIT (2020)77 ITR 171 (Vishakha)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 payments made to\u00a0\u00a0 employees\u2019 contribution to provident fund and employees\u2019 state insurance fund\u00a0 before due date of filing of return\u00a0 is\u00a0 entitle to deduction. (AY.2011-12 to 2015-16)<em>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions  on actual payment-Employees\u2019 contribution to provident fund and employees\u2019 state insurance fund-Payment was made before due date of filing of return\u2013Entitle to deduction. [S. 139(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10942","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Qu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10942","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10942"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10942\/revisions"}],"predecessor-version":[{"id":10943,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10942\/revisions\/10943"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}