{"id":13981,"date":"2020-11-23T12:36:02","date_gmt":"2020-11-23T12:36:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/satern-griha-nirman-p-ltd-v-ito-2020-79-itr-359-kol-trib\/"},"modified":"2020-11-23T12:36:02","modified_gmt":"2020-11-23T12:36:02","slug":"satern-griha-nirman-p-ltd-v-ito-2020-79-itr-359-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/satern-griha-nirman-p-ltd-v-ito-2020-79-itr-359-kol-trib\/","title":{"rendered":"Satern Griha Nirman P. Ltd. v. ITO (2020) 79 ITR 359 (Kol) (Trib)"},"content":{"rendered":"<p>Tribunal held that even at the time of hearing before the Tribunal, evidence had been brought on record on behalf of the assessee to show that the employees\u2019 State insurance payable was paid before the due date of filing of the return for the year 2011-12. Thus the disallowance was justified.( AY.2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B: Deductions on actual payment &#8211;  Employees\u2019 State insurance -Evidence not produced \u2013 Disallowance justified . <\/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-13981","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Dv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13981","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=13981"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13981\/revisions"}],"predecessor-version":[{"id":13982,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13981\/revisions\/13982"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}