{"id":17830,"date":"2021-05-10T16:02:11","date_gmt":"2021-05-10T10:32:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-punjab-national-bank-2020-82-itr-95-delhitrib-4\/"},"modified":"2021-05-10T16:02:11","modified_gmt":"2021-05-10T10:32:11","slug":"dy-cit-v-punjab-national-bank-2020-82-itr-95-delhitrib-4","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-punjab-national-bank-2020-82-itr-95-delhitrib-4\/","title":{"rendered":"Dy. CIT v. Punjab National Bank (2020) 82 ITR 95 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer disallowed the contribution made to its employees pension fund trust of Rs. 215.56 crores which the assessee claimed to be its legitimate business expenditure. The Commissioner (Appeals) deleted the addition. On appeal the Tribunal held that \u00a0\u00a0expenditure towards provision for pension fund were allowable as business expenditure. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Contribution towards provision for pension fund-Allowable-Provision for leave encashment-Disallowance confirmed. [S. 43B(f)] <\/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-17830","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4DA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17830","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=17830"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17830\/revisions"}],"predecessor-version":[{"id":17831,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17830\/revisions\/17831"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}