{"id":36044,"date":"2023-08-27T22:29:04","date_gmt":"2023-08-27T16:59:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kohinoor-developments-corporation-v-acit-2022100-itr-32-sn-2023-198-itd-672-pune-trib\/"},"modified":"2023-08-27T22:29:04","modified_gmt":"2023-08-27T16:59:04","slug":"kohinoor-developments-corporation-v-acit-2022100-itr-32-sn-2023-198-itd-672-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kohinoor-developments-corporation-v-acit-2022100-itr-32-sn-2023-198-itd-672-pune-trib\/","title":{"rendered":"Kohinoor Developments Corporation v. ACIT (2022)100 ITR 32 (SN)\/(2023) 198 ITD 672 (Pune) (Trib)"},"content":{"rendered":"<p>Held that the employer was duty-bound to deposit the employees\u2019 contribution to provident fund within the due date as mentioned in the respective statutes. Since this was not done the assessee was not entitled for deduction under section 36(1)(va) read with section 43B of the Act and the said amount has to be construed as deemed income of the assessee and added to his total income. Order of CIT(A) affirmed. Followed\u00a0 Checkmate Services P. Ltd. v. CIT (2022) 448 ITR 518 (SC) (AY.2018-19, 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Provident Fund-Employees\u2019 contribution-Contribution deposited beyond time but before due date for filing return-Not entitled to deduction. [S. 36(1)(va), 139(1)]  <\/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-36044","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9nm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36044","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=36044"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36044\/revisions"}],"predecessor-version":[{"id":36045,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36044\/revisions\/36045"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}