{"id":23828,"date":"2022-01-11T12:42:12","date_gmt":"2022-01-11T07:12:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mahadev-cold-storage-v-jurisdictional-assessing-officer-2021-190-itd-273-212-ttj-891-205-dtr-145-agratrib\/"},"modified":"2022-01-11T12:42:12","modified_gmt":"2022-01-11T07:12:12","slug":"mahadev-cold-storage-v-jurisdictional-assessing-officer-2021-190-itd-273-212-ttj-891-205-dtr-145-agratrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mahadev-cold-storage-v-jurisdictional-assessing-officer-2021-190-itd-273-212-ttj-891-205-dtr-145-agratrib\/","title":{"rendered":"Mahadev Cold Storage v. Jurisdictional Assessing Officer (2021) 190 ITD 273 \/ 212 TTJ 891 \/ 205 DTR 145 (Agra)(Trib.)"},"content":{"rendered":"<p>Held that late deposit of employee contribution towards ESIC\/EPF Payment was made before due date of filing of return was held to be allowable as deduction.\u00a0\u00a0 Allowable as deduction. CIT (A) ought to have followed the jurisdictional High Court in Sagun Foundry (P.) Ltd. v. CIT (2017) 78 taxmann.com 47 (All) (HC)\u00a0 \u00a0instead of Gujarat High Court in CIT v.\u00a0 Gujarat State Road Transport Corpn.\u00a0 (2014) 223 Taxman 398\/ 366 ITR 170 (Guj) (HC). \u00a0(AY. 2018-19, 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Late deposit of  employee contribution towards ESIC\/EPF-Payment was made before due date of filing of return-Allowable as deduction-CIT (A) was not justified in denying deduction  by relying upon non-jurisdictional High Court&#8217;s decision. [S. 36(1)(va), 144B, 250] <\/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-23828","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ck","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23828","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=23828"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23828\/revisions"}],"predecessor-version":[{"id":23829,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23828\/revisions\/23829"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}