{"id":25360,"date":"2022-03-12T15:49:51","date_gmt":"2022-03-12T10:19:51","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-ariba-foods-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-vyanktesh-plastics-and-packaging-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-famous-vanijya-pvt-ltd-2021-86-itr-174-2\/"},"modified":"2022-03-12T15:49:51","modified_gmt":"2022-03-12T10:19:51","slug":"acit-v-ariba-foods-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-vyanktesh-plastics-and-packaging-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-famous-vanijya-pvt-ltd-2021-86-itr-174-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ariba-foods-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-vyanktesh-plastics-and-packaging-pvt-ltd-2021-86-itr-174-indoretrib-acit-v-famous-vanijya-pvt-ltd-2021-86-itr-174-2\/","title":{"rendered":"ACIT v. Ariba Foods Pvt. Ltd. (2021) 86 ITR 174 (Indore)(Trib.) ACIT v. Vyanktesh Plastics and Packaging Pvt. Ltd. (2021) 86 ITR 174 (Indore)(Trib.) ACIT v. Famous Vanijya Pvt. Ltd. (2021) 86 ITR 174 (Indore)(Trib.)"},"content":{"rendered":"<p>Tribunal held that any sum received from employees, employees\u2019 contribution to provident fund and employees\u2019 state insurance corporation though delay in depositing is said amount is allowable as deduction. (AY. 2011-12, 2015-16, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees-Employees\u2019 contribution to provident fund and employees\u2019 state insurance corporation-Delay in depositing-Deduction allowable. [S. 37(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-25360","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6B2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25360","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=25360"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25360\/revisions"}],"predecessor-version":[{"id":25361,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25360\/revisions\/25361"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}