{"id":2777,"date":"2018-11-01T12:55:16","date_gmt":"2018-11-01T12:55:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ocean-agro-india-ltd-v-dcit-2018-172-itd-157-ahd-trib\/"},"modified":"2018-11-01T12:55:16","modified_gmt":"2018-11-01T12:55:16","slug":"ocean-agro-india-ltd-v-dcit-2018-172-itd-157-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ocean-agro-india-ltd-v-dcit-2018-172-itd-157-ahd-trib\/","title":{"rendered":"Ocean Agro (India) Ltd.  v. DCIT  (2018) 172 ITD 157 (Ahd)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that ;\u00a0 the amounts not deposited in relevant fund before due date as prescribed in Explanation to section 36(1)(va) of the Act. Accordingly no deduction is allowable even though same was deposited before due date as stipulated under section 43B of the Act. \u00a0( AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va): Any sum received from employees \u2013 Employees&#8217; contribution to PF and ESIC &#8211; Amounts not deposited in relevant fund before due date as prescribed in Explanation to section 36(1)(va)- No deduction is allowable even though same was deposited before due date as stipulated under section 43B of the Act. [ S.43B , 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":[1],"tags":[],"class_list":["post-2777","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-IN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2777","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=2777"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2777\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}