{"id":3262,"date":"2018-12-15T10:03:13","date_gmt":"2018-12-15T10:03:13","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-rajasthan-rajya-vidyut-utpadan-nigam-ltd-2018-63-itr685-52-cch-520-jaipurtrib\/"},"modified":"2018-12-15T10:03:13","modified_gmt":"2018-12-15T10:03:13","slug":"dcit-v-rajasthan-rajya-vidyut-utpadan-nigam-ltd-2018-63-itr685-52-cch-520-jaipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-rajasthan-rajya-vidyut-utpadan-nigam-ltd-2018-63-itr685-52-cch-520-jaipurtrib\/","title":{"rendered":"DCIT v. Rajasthan Rajya Vidyut Utpadan Nigam Ltd.(2018) 63 ITR685 \/ 52 CCH 520 (Jaipur)(Trib.)"},"content":{"rendered":"<p>Dismissing the Department\u2019s appeal, the Tribunal held that the payment or contribution made to the provident fund authority any time before the due date of filing of the return for the year in which the liability to pay accrued was an allowable expenditure. Admittedly, the employees\u2019 contribution to the provident fund was deposited by the assessee before the due date of filing of return. There was no any error or illegality in the order of the CIT(A). ( AY.2002-03, 2003-04)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Certain deductions only on actual payment \u2013 Contributions to provident fund and employees\u2019 state insurance \u2013 Contribution deposited beyond prescribed time limit provided in respective Acts but before due date of filing return under income tax Act is allowable.<\/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_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":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-3262","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-QC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3262","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=3262"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3262\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}