{"id":28962,"date":"2022-08-02T11:01:30","date_gmt":"2022-08-02T05:31:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-pc-jewellers-ltd-2022-93-itr-244-delhitrib-2\/"},"modified":"2022-08-02T11:01:30","modified_gmt":"2022-08-02T05:31:30","slug":"acit-v-pc-jewellers-ltd-2022-93-itr-244-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-pc-jewellers-ltd-2022-93-itr-244-delhitrib-2\/","title":{"rendered":"ACIT v. PC Jewellers Ltd. (2022) 93 ITR 244 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that contribution to Employees Provident Fund and Employees\u2019 State Insurance Corporation held to be not allowable as deduction as there was delay in depositing.<strong>\u00a0 <\/strong>(AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees-Contribution to Employees Provident Fund and Employees\u2019 State Insurance Corporation-Delay in depositing-Deduction not allowable. [S. 2(24)(x)]  <\/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-28962","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7x8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28962","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=28962"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28962\/revisions"}],"predecessor-version":[{"id":28963,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28962\/revisions\/28963"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}