{"id":23198,"date":"2021-12-21T16:47:09","date_gmt":"2021-12-21T11:17:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-gbtl-ltd-2021-189-itd-704-212-ttj-526-203-dtr-353-mum-trib-2\/"},"modified":"2021-12-21T16:47:09","modified_gmt":"2021-12-21T11:17:09","slug":"dcit-v-gbtl-ltd-2021-189-itd-704-212-ttj-526-203-dtr-353-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-gbtl-ltd-2021-189-itd-704-212-ttj-526-203-dtr-353-mum-trib-2\/","title":{"rendered":"DCIT v. GBTL Ltd. (2021) 189 ITD 704 \/ 212 TTJ 526 \/ 203 DTR 353 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that provision for leave salary is not a statutory liability but only a contractual liability. No disallowance can be made by applying the provision of Section 43B(f) of the Act. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Provision for leave salary-Not statutory liability-No disallowance can be made-Provision of section 43B(f) is not applicable. [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-23198","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-62a","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23198","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=23198"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23198\/revisions"}],"predecessor-version":[{"id":23199,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23198\/revisions\/23199"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}