{"id":23792,"date":"2022-01-11T12:30:40","date_gmt":"2022-01-11T07:00:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vidras-india-ceramics-p-ltd-v-dcit-2021-190-itd-551-ahd-trib\/"},"modified":"2022-01-11T12:30:40","modified_gmt":"2022-01-11T07:00:40","slug":"vidras-india-ceramics-p-ltd-v-dcit-2021-190-itd-551-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vidras-india-ceramics-p-ltd-v-dcit-2021-190-itd-551-ahd-trib\/","title":{"rendered":"Vidras India Ceramics (P.) Ltd. v. DCIT (2021) 190 ITD 551 (Ahd.) (Trib.)"},"content":{"rendered":"<p>Held that the assessee had failed to make deposit of employee&#8217;s contributions to PF\/ESI within due date specified under relevant statute, same was not allowed as deduction under section 36(1)(va) read with section 2(24)(x) of the Act. (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees-Failed to make deposit of employee&#8217;s contributions to PF\/ESI within due date specified under relevant statute-Not 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-23792","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6bK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23792","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=23792"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23792\/revisions"}],"predecessor-version":[{"id":23793,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23792\/revisions\/23793"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}