{"id":30953,"date":"2022-12-07T10:54:56","date_gmt":"2022-12-07T05:24:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-1-2022-447-itr-377-ker-hc-pcit-v-apollo-tyres-ltd-no-1-2022-447-itr-397-ker-hc\/"},"modified":"2022-12-07T10:54:56","modified_gmt":"2022-12-07T05:24:56","slug":"cit-v-apollo-tyres-ltd-no-1-2022-447-itr-377-ker-hc-pcit-v-apollo-tyres-ltd-no-1-2022-447-itr-397-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-apollo-tyres-ltd-no-1-2022-447-itr-377-ker-hc-pcit-v-apollo-tyres-ltd-no-1-2022-447-itr-397-ker-hc\/","title":{"rendered":"CIT v. Apollo Tyres Ltd. (No. 1) (2022) 447 ITR 377 (Ker.)(HC) PCIT v. Apollo Tyres Ltd. (No. 1) (2022) 447 ITR 397 (Ker.)(HC)"},"content":{"rendered":"<p>Held that contribution of\u00a0 employees to provident fund and employees State Insurance, not allowable as deduction if there is delay in payment.\u00a0 Deductions allowable only if\u00a0 contributions paid within due date prescribed in statutes. <em>(<\/em>AY.1999-2000)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Contribution of  employees to provident fund and employees State Insurance-Delay in payment-Not allowable as deduction-Deductions allowable only if  contributions paid within due date prescribed in statutes. 2(24)(x), 36(1)(va)] <\/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-30953","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-83f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30953","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=30953"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30953\/revisions"}],"predecessor-version":[{"id":30954,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/30953\/revisions\/30954"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=30953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=30953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}