{"id":34027,"date":"2023-04-22T11:02:03","date_gmt":"2023-04-22T05:32:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/everest-industries-ltd-v-dcit-2022-196-itd-563-mum-trib-3\/"},"modified":"2023-04-22T11:02:03","modified_gmt":"2023-04-22T05:32:03","slug":"everest-industries-ltd-v-dcit-2022-196-itd-563-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/everest-industries-ltd-v-dcit-2022-196-itd-563-mum-trib-3\/","title":{"rendered":"Everest Industries Ltd. v. DCIT (2022) 196 ITD 563 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that constitutional validity of section 43B(f) had been upheld by Supreme Court in UOI v. Exide Industries Ltd (2020) 273 Taxman 189\/ 425 ITR 1 (SC), orders of lower authorities confirming disallowance of leave encashment provision under section 43B(f) is affirmed. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Leave encashment-constitutional validity of section 43B(f) had been upheld by Supreme Court-Disallowance is up held. [S. 43B(f)]  <\/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-34027","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8QP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34027","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=34027"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34027\/revisions"}],"predecessor-version":[{"id":34028,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34027\/revisions\/34028"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}