{"id":24416,"date":"2022-01-29T12:29:47","date_gmt":"2022-01-29T06:59:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maksat-technologies-p-ltd-v-dcit-2021-191-itd-175-delhi-trib\/"},"modified":"2022-01-29T12:29:47","modified_gmt":"2022-01-29T06:59:47","slug":"maksat-technologies-p-ltd-v-dcit-2021-191-itd-175-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maksat-technologies-p-ltd-v-dcit-2021-191-itd-175-delhi-trib\/","title":{"rendered":"Maksat Technologies (P.) Ltd. v. DCIT (2021) 191 ITD 175 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that provident fund Employee&#8217;s contribution which was deposited before due date of filing of return, no disallowance can be made. Adjustment proposed by centralized processing centre was not sustainable.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees-Provident fund Employee&#8217;s contribution-Deposited before due date of filing of return-No disallowance can be made-Adjustment proposed by centralized processing centre was not sustainable. [S. 139(1), 143(1)] <\/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-24416","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6lO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24416","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=24416"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24416\/revisions"}],"predecessor-version":[{"id":24417,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24416\/revisions\/24417"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}