{"id":2084,"date":"2018-08-24T15:56:32","date_gmt":"2018-08-24T15:56:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/powerware-india-p-ltd-v-ito-2018-61-itr-746-cuttack-trib\/"},"modified":"2018-08-24T15:56:32","modified_gmt":"2018-08-24T15:56:32","slug":"powerware-india-p-ltd-v-ito-2018-61-itr-746-cuttack-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/powerware-india-p-ltd-v-ito-2018-61-itr-746-cuttack-trib\/","title":{"rendered":"Powerware India P. Ltd. v. ITO  ( 2018) 61 ITR 746  (Cuttack) ( Trib)"},"content":{"rendered":"<p>Tribunal held that the \u00a0employees contribution to PF and ESI was allowable deduction to the assessee if deposited before due date of filing of return u\/s 139(1) of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees &#8211; Employees contribution to PF and ESI was allowable deduction to the assessee if deposited before due date of filing of return u\/s 139(1) of the Act. [ 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":[1],"tags":[],"class_list":["post-2084","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2084","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=2084"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2084\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}