{"id":29852,"date":"2022-09-17T18:57:24","date_gmt":"2022-09-17T13:27:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/drisha-impex-pvt-ltd-v-dcit-2022-the-chambers-journal-march-p-117-mum-trib\/"},"modified":"2022-09-17T18:57:24","modified_gmt":"2022-09-17T13:27:24","slug":"drisha-impex-pvt-ltd-v-dcit-2022-the-chambers-journal-march-p-117-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/drisha-impex-pvt-ltd-v-dcit-2022-the-chambers-journal-march-p-117-mum-trib\/","title":{"rendered":"Drisha Impex Pvt Ltd v. DCIT ( 2022) The Chamber\u2019s Journal -March \u2013 P. 117 ( Mum ) ( Trib)"},"content":{"rendered":"<p>Held that sales tax demand which is disputed is allowable as deduction when the \u00a0actual liability is crystalised by the VAT Authority .( ITA No. 6987 \/Mum\/ 2019 dt 5 -1 -2022)( AY. 2015 -16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B: Deductions on actual payment &#8211;  Sales tax demand disputed in appeal -Deduction allowable when the  actual liability is crystalised by the VAT Authority .<\/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-29852","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Lu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29852","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=29852"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29852\/revisions"}],"predecessor-version":[{"id":29853,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29852\/revisions\/29853"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}