{"id":13575,"date":"2020-11-01T15:05:08","date_gmt":"2020-11-01T15:05:08","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-jaipur-vidyut-vitaran-nigam-ltd-2020-81-itr-72-sn-jaipur-trib\/"},"modified":"2020-11-01T15:05:08","modified_gmt":"2020-11-01T15:05:08","slug":"dy-cit-v-jaipur-vidyut-vitaran-nigam-ltd-2020-81-itr-72-sn-jaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-jaipur-vidyut-vitaran-nigam-ltd-2020-81-itr-72-sn-jaipur-trib\/","title":{"rendered":"Dy.CIT v. Jaipur Vidyut Vitaran Nigam Ltd. (2020) 81 ITR 72 ( SN) (Jaipur) (Trib)"},"content":{"rendered":"<p>\u00a0Tribunal held that \u00a0in the assessee\u2019s case for the assessment year 2006-07 had held that the issue pertaining to contribution towards provident fund and employees\u2019 State insurance was decided against the Department in\u00a0CIT v. State Bank of Bikaner and Jaipur\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2014%5d%20363%20ITR%200070\">[2014) 363 ITR 70<\/a>\u00a0(Raj) (HC) . The Department had preferred a special leave petition against the decision before the Supreme Court. Therefore the appeals were to be disposed of making them subject to that final judgment of the Supreme Court on the question in the pending special leave petition. Relying on the order of the Tribunal in the assessee\u2019s case there was no interference.( AY.2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B: Deductions on actual payment &#8211;  Provident Fund and Employees\u2019 State Insurance Contribution \u2014Making contribution before due date for  filing return- Allowable as deduction.[ S.36(1)(va) ] <\/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-13575","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3wX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13575","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=13575"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13575\/revisions"}],"predecessor-version":[{"id":13576,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13575\/revisions\/13576"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}