{"id":13061,"date":"2020-10-18T09:50:54","date_gmt":"2020-10-18T09:50:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arvind-metals-and-minerals-p-ltd-v-acit-2020-81-itr-648-kol-trib-2\/"},"modified":"2020-10-18T09:50:54","modified_gmt":"2020-10-18T09:50:54","slug":"arvind-metals-and-minerals-p-ltd-v-acit-2020-81-itr-648-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arvind-metals-and-minerals-p-ltd-v-acit-2020-81-itr-648-kol-trib-2\/","title":{"rendered":"Arvind Metals and Minerals P. Ltd. v ACIT (2020) 81 ITR 648 (Kol) (Trib)"},"content":{"rendered":"<p>Tribunal held that\u00a0 depositing Employees\u2019 State Insurance payment for earlier year and for\u00a0relevant assessment Year, allowable in\u00a0 year in\u00a0 which actually paid . ( AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B: Deductions on actual payment &#8211; Prior period expenses \u2014 Depositing Employees\u2019 State Insurance payment for earlier year and for  relevant assessment Year \u2014Allowable in  year in  which actually paid [ S.37(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":[21],"tags":[],"class_list":["post-13061","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3oF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13061","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=13061"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13061\/revisions"}],"predecessor-version":[{"id":13062,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13061\/revisions\/13062"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}