{"id":3549,"date":"2019-01-04T06:13:07","date_gmt":"2019-01-04T06:13:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/unifac-management-services-india-pvt-ltd-v-dcit-2018-409-itr-225-mad-hc\/"},"modified":"2019-03-31T04:12:05","modified_gmt":"2019-03-31T04:12:05","slug":"unifac-management-services-india-pvt-ltd-v-dcit-2018-409-itr-225-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/unifac-management-services-india-pvt-ltd-v-dcit-2018-409-itr-225-mad-hc\/","title":{"rendered":"Unifac Management Services (India) Pvt. Ltd. v. DCIT (2018) 409 ITR 225\/ (2019) 260 Taxman 60\/ 175 DTR 5 \/ 307 CTR 168  (Mad.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee the Court held that, the belated payment made by the assessee in this case was not the &#8220;employer&#8217;s contribution&#8221; but on the other hand, it was the &#8220;employees&#8217; contribution&#8221;, which it had received already. Therefore, the Assessing Officer was justified in disallowing the payment on the ground that the payment was made beyond the due date. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees\u2013EPF-ESI-Contribution from employees  has to be paid within due date as per particular enactment-Disallowance is held to be justified. [S. (2924)(x), 43B]<\/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":[1],"tags":[],"class_list":["post-3549","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Vf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3549","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=3549"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3549\/revisions"}],"predecessor-version":[{"id":4604,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3549\/revisions\/4604"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}