{"id":27562,"date":"2022-06-26T20:47:26","date_gmt":"2022-06-26T15:17:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gopalakrishna-aswini-kumar-v-adit-2021-214-ttj-1018-208-dtr-212-2022-192-itd-562-bang-trib-continental-restaurant-and-cafe-co-v-ito-2021-91-itr-60-sn-bang-trib\/"},"modified":"2022-06-26T20:47:26","modified_gmt":"2022-06-26T15:17:26","slug":"gopalakrishna-aswini-kumar-v-adit-2021-214-ttj-1018-208-dtr-212-2022-192-itd-562-bang-trib-continental-restaurant-and-cafe-co-v-ito-2021-91-itr-60-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gopalakrishna-aswini-kumar-v-adit-2021-214-ttj-1018-208-dtr-212-2022-192-itd-562-bang-trib-continental-restaurant-and-cafe-co-v-ito-2021-91-itr-60-sn-bang-trib\/","title":{"rendered":"Gopalakrishna Aswini Kumar v. ADIT (2021) 214 TTJ 1018 \/ 208 DTR 212 \/ (2022) 192 ITD 562 (Bang.)(Trib.) Continental Restaurant and Caf\u00e9 Co. v ITO (2021) 91 ITR 60 (SN) (Bang.)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that, employee\u2019s contribution, Provident fund and\u00a0 ESI, payment made before due date of filing of return is entitle to claim deduction .Amendment by the Finance Act, 2021 are applicable only from\u00a0 1<sup>st<\/sup> April, 2021.\u00a0 (AY. 2019-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Employee\u2019s contribution-Provident fund and  ESI-Payment made before due date of filing of return-Amendment by the Finance Act, 2021 are applicable only from  1st April, 2021-Entitle to claim deduction.  [S. 36(1)(va)]<\/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-27562","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7ay","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27562","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=27562"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27562\/revisions"}],"predecessor-version":[{"id":27563,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27562\/revisions\/27563"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}