{"id":14404,"date":"2020-12-13T12:03:44","date_gmt":"2020-12-13T12:03:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pampamaheshwar-ravindranath-v-acit-2020-78-itr-68-sn-bang-trib\/"},"modified":"2020-12-13T12:03:44","modified_gmt":"2020-12-13T12:03:44","slug":"pampamaheshwar-ravindranath-v-acit-2020-78-itr-68-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pampamaheshwar-ravindranath-v-acit-2020-78-itr-68-sn-bang-trib\/","title":{"rendered":"Pampamaheshwar Ravindranath v. ACIT (2020) 78 ITR 68 (SN) ( Bang) (Trib)"},"content":{"rendered":"<p>Tribunal held that the payment to contractors benevolent Fund is allowable subject to verification. As regards penalty for\u00a0 delayed contract , the\u00a0 Assessing Officer is directed to verify\u00a0 nature of default <strong>\u00a0<\/strong>and whether S. 37(1)\u00a0 Explanation is applicable .\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure -Payment to contractors benevolent Fund \u2014Allowable subject to verification -Penalty- Delayed contract \u2013 Assessing Officer is directed to verify  nature of default . 37(1) Explanation ]  <\/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-14404","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Kk","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14404","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=14404"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14404\/revisions"}],"predecessor-version":[{"id":14405,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14404\/revisions\/14405"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}