{"id":28773,"date":"2022-07-25T17:20:29","date_gmt":"2022-07-25T11:50:29","guid":{"rendered":"https:\/\/itatonline.org\/digest\/shakti-apifoods-p-ltd-v-assessing-officer-2022-193-itd-751-chd-trib\/"},"modified":"2022-07-25T17:20:29","modified_gmt":"2022-07-25T11:50:29","slug":"shakti-apifoods-p-ltd-v-assessing-officer-2022-193-itd-751-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/shakti-apifoods-p-ltd-v-assessing-officer-2022-193-itd-751-chd-trib\/","title":{"rendered":"Shakti Apifoods (P.) Ltd. v. Assessing Officer (2022) 193 ITD 751 (Chd.)(Trib.)"},"content":{"rendered":"<p>Held that in the return of income filed along with computation of income the\u00a0 provision for gratuity which had been debited in profit\/loss account had been disallowed by assessee itself and no claim for provision for gratuity had been made by assessee while filing its return of income, addition made towards provision for gratuity was not valid.\u00a0 (AY. 2019-20)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3) : Assessment-Provision for gratuity-Disallowed in the return-Addition is held to be not valid. [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-28773","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7u5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28773","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=28773"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28773\/revisions"}],"predecessor-version":[{"id":28774,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28773\/revisions\/28774"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}