{"id":23790,"date":"2022-01-11T12:29:46","date_gmt":"2022-01-11T06:59:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/yogi-ji-technoequip-p-ltd-v-dcit-cpc-2021-190-itd-517-delhi-trib\/"},"modified":"2022-01-11T12:29:46","modified_gmt":"2022-01-11T06:59:46","slug":"yogi-ji-technoequip-p-ltd-v-dcit-cpc-2021-190-itd-517-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yogi-ji-technoequip-p-ltd-v-dcit-cpc-2021-190-itd-517-delhi-trib\/","title":{"rendered":"Yogi Ji Technoequip (P.) Ltd. v. DCIT CPC (2021) 190 ITD 517 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that employee&#8217;s contribution towards PF\/ESI would qualify as deduction under section 36(1)(va) read with section 2(24)(x) even when assessee-company had made payment after due date prescribed under relevant statute but before due date of filing of return. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees-Employee&#8217;s contribution towards PF\/ESI-Payment was made after due date prescribed under relevant Act and before due date of filing of return-Allowable as deduction. [S. 2(24)(x)] <\/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-23790","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6bI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23790","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=23790"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23790\/revisions"}],"predecessor-version":[{"id":23791,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23790\/revisions\/23791"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}