{"id":4221,"date":"2019-03-05T11:53:42","date_gmt":"2019-03-05T11:53:42","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-godawari-power-ispat-ltd-2018-68-itr-19-sn-raipurtrib\/"},"modified":"2019-03-05T11:53:42","modified_gmt":"2019-03-05T11:53:42","slug":"dcit-v-godawari-power-ispat-ltd-2018-68-itr-19-sn-raipurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-godawari-power-ispat-ltd-2018-68-itr-19-sn-raipurtrib\/","title":{"rendered":"DCIT v. Godawari Power &#038; Ispat Ltd. (2018) 68 ITR 19 (SN) (Raipur)(Trib.)"},"content":{"rendered":"<p>Provident fund and employees State Insurance, amount deposited after due date but before the due date of filing of return allowable as deduction<strong>. <\/strong>(AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees \u2013 Provident fund and employees State Insurance -Allowable as deduction though the   amount  was  deposited after the due date but before the due date of filing of return.  [S. 43B, 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":[1],"tags":[],"class_list":["post-4221","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-165","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4221","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=4221"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4221\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}