{"id":18299,"date":"2021-05-17T13:25:25","date_gmt":"2021-05-17T07:55:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-ariba-foods-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-vyanktesh-plastics-and-packaging-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-famous-vanijya-pvt-ltd-2021-86-itr-174\/"},"modified":"2021-05-17T13:25:25","modified_gmt":"2021-05-17T07:55:25","slug":"acit-v-ariba-foods-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-vyanktesh-plastics-and-packaging-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-famous-vanijya-pvt-ltd-2021-86-itr-174","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ariba-foods-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-vyanktesh-plastics-and-packaging-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-famous-vanijya-pvt-ltd-2021-86-itr-174\/","title":{"rendered":"ACIT v. Ariba Foods Pvt. Ltd. (2021) 86 ITR 174 (Indore)(Trib.) ACIT v. Vyanktesh Plastics and Packaging Pvt. Ltd (2021) 86 ITR 174 (Indore)(Trib.) ACIT v. Famous Vanijya Pvt. Ltd. (2021) 86 ITR 174 (Indore)(Trib.)"},"content":{"rendered":"<p>Tribunal held that as no defects were found in the books of account maintined by the assessee\u00a0 ad-hoc disallowance\u00a0 of power and fuel expenses is held to be not justified.\u00a0\u00a0 Employees\u2019 contribution to provident fund and employees\u2019 state insurance corporation though there was delay in depositing the said payment is allowable\u00a0 as deduction. (AY. 2011-12, 2015-16, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Power and fuel expenses-No defects in the books of account-Ad hoc disallowance is held to be not justified-Employees\u2019 contribution to provident fund and employees\u2019 state insurance corporation-Delay in depositing-Deduction allowable. [S. 36(1)(va)] <\/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-18299","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4L9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18299","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=18299"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18299\/revisions"}],"predecessor-version":[{"id":18300,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18299\/revisions\/18300"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}