{"id":24642,"date":"2022-02-07T13:05:09","date_gmt":"2022-02-07T07:35:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/crescent-road-ways-pvt-ltd-v-ito-2021-bcaj-august-p-49-hyd-trib\/"},"modified":"2022-02-07T13:05:09","modified_gmt":"2022-02-07T07:35:09","slug":"crescent-road-ways-pvt-ltd-v-ito-2021-bcaj-august-p-49-hyd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/crescent-road-ways-pvt-ltd-v-ito-2021-bcaj-august-p-49-hyd-trib\/","title":{"rendered":"Crescent Road ways Pvt. Ltd. v. ITO (2021) BCAJ-August-P. 49 (Hyd.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that legislative amendments in section 36(1)(va) and 43B by the Finance\u00a0 Act 2021 are prospective in application and are applicable w.e.f. 1<sup>st<\/sup> April 2021.\u00a0 Accordingly the Provident fund, ESI which was paid before due date of filing of return is allowable as deduction.\u00a0 (dt. 1-7-2021) (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees-Provident fund-ESI-Paid before due date of filing of return-Allowable as deduction-Amendments of  Finance Act, 2021 to section 43B and 36(1)(va) apply prospectively. [S. 43B] <\/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-24642","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6ps","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24642","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=24642"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24642\/revisions"}],"predecessor-version":[{"id":24643,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24642\/revisions\/24643"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}