{"id":27568,"date":"2022-06-26T20:48:30","date_gmt":"2022-06-26T15:18:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dhabriya-polywood-ltd-v-adit-2021-91-itr-127-2022-192-itd-298-jaipurtrib\/"},"modified":"2022-06-26T20:48:30","modified_gmt":"2022-06-26T15:18:30","slug":"dhabriya-polywood-ltd-v-adit-2021-91-itr-127-2022-192-itd-298-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dhabriya-polywood-ltd-v-adit-2021-91-itr-127-2022-192-itd-298-jaipurtrib\/","title":{"rendered":"Dhabriya Polywood Ltd. v. ADIT (2021) 91 ITR 127 \/ (2022) 192 ITD 298 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Tribunal held that PF and ESI had been deposited with a delay of few days from due dates mentioned under respective statute, but on or before due date of filing of return under section 139(1), same could not be disallowed. (AY.2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-PF and ESI dues-Paid before due date of filing of return-No disallowance can be made. [S.  36(1)(va), 139(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-27568","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7aE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27568","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=27568"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27568\/revisions"}],"predecessor-version":[{"id":27569,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27568\/revisions\/27569"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}