{"id":28721,"date":"2022-07-25T17:11:41","date_gmt":"2022-07-25T11:41:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shirode-automobiles-p-ltd-v-acit-2022-193-itd-777-217-ttj-382-punetrib\/"},"modified":"2023-03-16T19:15:43","modified_gmt":"2023-03-16T13:45:43","slug":"shirode-automobiles-p-ltd-v-acit-2022-193-itd-777-217-ttj-382-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shirode-automobiles-p-ltd-v-acit-2022-193-itd-777-217-ttj-382-punetrib\/","title":{"rendered":"Shirode Automobiles (P.) Ltd. v. ACIT (2022) 193 ITD 777 \/ 217 TTJ 382\/213 DTR 95  (SMC) (Pune)(Trib.)"},"content":{"rendered":"<p>Held that incurring of liability to pay tax, duty, cess or fee, etc., in a particular previous year is not a relevant criterion for granting deduction, and when amount of such tax, etc., is actually paid by assessee, then only deduction will be allowed to assessee<strong>. <\/strong>(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Service tax payment-For granting deduction  only when amount of such tax, etc., is actually paid by assessee, that deduction will be allowed. [S. 43B(a), 145A(ii)]<\/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-28721","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7tf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28721","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=28721"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28721\/revisions"}],"predecessor-version":[{"id":33242,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28721\/revisions\/33242"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}