{"id":17918,"date":"2021-05-10T16:41:39","date_gmt":"2021-05-10T11:11:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mani-square-ltd-v-acit-2020-83-itr-241-kol-trib-2\/"},"modified":"2021-05-10T16:41:39","modified_gmt":"2021-05-10T11:11:39","slug":"mani-square-ltd-v-acit-2020-83-itr-241-kol-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mani-square-ltd-v-acit-2020-83-itr-241-kol-trib-2\/","title":{"rendered":"MANI Square Ltd. v. ACIT (2020) 83 ITR 241 (Kol.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that the amendment to the second proviso to section\u00a043B\u00a0as introduced by the\u00a0Finance Act, 2003\u00a0was curative in nature and is required to be applied retrospectively with effect from April 1, 1988. Thus the Commissioner (Appeals) had rightly allowed the deduction in respect of the employees\u2019 contribution to provident fund and the employees\u2019 State insurance which had been admittedly remitted on or before the due date for filing the return. Therefore, there was no infirmity in his order. (AY. 2013-14 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Employees\u2019 contributions to provident fund and  employees\u2019 State Insurance Contribution-Paid before due date of filing return-Entitle to deduction. [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":[21],"tags":[],"class_list":["post-17918","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4F0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17918","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=17918"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17918\/revisions"}],"predecessor-version":[{"id":17919,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17918\/revisions\/17919"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}