{"id":2348,"date":"2018-09-12T07:34:02","date_gmt":"2018-09-12T07:34:02","guid":{"rendered":"http:\/\/itatonline.org\/digest\/shree-kadodara-vibhag-nagrik-bachat-ane-dhiran-karnari-sahkari-mandli-ltd-v-ito-2018-171-itd-431-ahd-trib\/"},"modified":"2018-09-12T07:34:02","modified_gmt":"2018-09-12T07:34:02","slug":"shree-kadodara-vibhag-nagrik-bachat-ane-dhiran-karnari-sahkari-mandli-ltd-v-ito-2018-171-itd-431-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shree-kadodara-vibhag-nagrik-bachat-ane-dhiran-karnari-sahkari-mandli-ltd-v-ito-2018-171-itd-431-ahd-trib\/","title":{"rendered":"Shree Kadodara Vibhag Nagrik Bachat Ane Dhiran Karnari Sahkari Mandli Ltd. v. ITO  (2018) 171 ITD 431  (Ahd)   (Trib.)"},"content":{"rendered":"<p>Contribution to a\u00a0 provident fund which has been constituted under section 72 of Gujarat Co-operative Societies Act, 1961 and administered under section 71 of said Act would be treated as a fund contemplated in definition of section 2(38) and provisions of sections 36(1)(iv) and 40A(9) would apply to such a fund. Contribution is eligible for deduction. ( AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iv) : Contribution to recognized provident fund \u2013 Contribution to provident fund which is constituted under Gujarat Co Operative Societies Act , 1961 is eligible deduction .   [ S.2(38) 40A(9) , Gujarat Co-operative Societies Act, 1961 , S.71, 72 ]<\/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-2348","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-BS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2348","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=2348"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2348\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}