{"id":1396,"date":"2018-06-18T16:29:20","date_gmt":"2018-06-18T16:29:20","guid":{"rendered":"http:\/\/itatonline.org\/digest\/hemkunt-infratech-p-ltd-v-dcit-2018-170-itd-419-delhi-trib\/"},"modified":"2019-04-20T12:49:24","modified_gmt":"2019-04-20T12:49:24","slug":"hemkunt-infratech-p-ltd-v-dcit-2018-170-itd-419-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hemkunt-infratech-p-ltd-v-dcit-2018-170-itd-419-delhi-trib\/","title":{"rendered":"Hemkunt Infratech (P.) Ltd. v. DCIT  (2018) 170 ITD 419 \/ 170 DTR 1\/ 195 TTJ 598(Delhi)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that since the assessee has\u00a0 not deposited with Government before due date of filing of return ,disallowance was held to be justified .( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions  on actual payment \u2013 Service tax \u2013 Not deposited with Government before due date of filing of return \u2013 Disallowance was held to be justified [ 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-1396","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-mw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1396","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=1396"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1396\/revisions"}],"predecessor-version":[{"id":5001,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1396\/revisions\/5001"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}