{"id":21708,"date":"2021-09-24T11:37:15","date_gmt":"2021-09-24T06:07:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/den-futuristic-cable-networks-pvt-ltd-v-ito-2020-206-ttj-7-uo-jaipurtrib\/"},"modified":"2021-09-24T11:37:15","modified_gmt":"2021-09-24T06:07:15","slug":"den-futuristic-cable-networks-pvt-ltd-v-ito-2020-206-ttj-7-uo-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/den-futuristic-cable-networks-pvt-ltd-v-ito-2020-206-ttj-7-uo-jaipurtrib\/","title":{"rendered":"Den Futuristic Cable Networks Pvt. Ltd. v. ITO (2020) 206 TTJ 7 (UO) (Jaipur)(Trib.)"},"content":{"rendered":"<p>When the assesse has not claimed the deduction u\/s. 28 to 42 then the question of invoking the provisions of S. \u00a043B either for disallowance or for claiming the deduction on the event of payment does not arise. (AY.\u00a0 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Service tax-Neither included this amount of service tax in the turnover\/revenue receipts-nor claimed as deduction in the profit and loss account-No disallowance can be made. <\/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-21708","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5E8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21708","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=21708"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21708\/revisions"}],"predecessor-version":[{"id":21709,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21708\/revisions\/21709"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}