{"id":14976,"date":"2021-01-22T11:50:38","date_gmt":"2021-01-22T11:50:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-coffee-day-global-ltd-2020-83-itr-41-sn-bang-trib-2\/"},"modified":"2021-01-22T11:50:38","modified_gmt":"2021-01-22T11:50:38","slug":"dy-cit-v-coffee-day-global-ltd-2020-83-itr-41-sn-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-coffee-day-global-ltd-2020-83-itr-41-sn-bang-trib-2\/","title":{"rendered":"Dy. CIT v. Coffee Day Global Ltd. (2020) 83 ITR 41 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that payment of Employees\u2019 contributions to provident fund beyond period stipulated is allowable as deduction. Followed CIT v. Sabari Enterprises\u00a0<a href=\"http:\/\/www.taxlawsonline.com\/%5b2008%5d%20298%20ITR%200141\"> (2008) 298 ITR 141<\/a>\u00a0(Karn.)(HC). \u00a0(AY. 2011-12, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Payment of Employees\u2019 contributions to provident fund beyond period stipulated-Allowable as deduction.<\/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-14976","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ty","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14976","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=14976"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14976\/revisions"}],"predecessor-version":[{"id":14977,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14976\/revisions\/14977"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}