{"id":42862,"date":"2024-05-17T16:14:07","date_gmt":"2024-05-17T10:44:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/suresh-electricals-v-dcit-2023-198-itd-487-bang-trib\/"},"modified":"2024-05-17T16:14:07","modified_gmt":"2024-05-17T10:44:07","slug":"suresh-electricals-v-dcit-2023-198-itd-487-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/suresh-electricals-v-dcit-2023-198-itd-487-bang-trib\/","title":{"rendered":"Suresh Electricals. v. DCIT (2023) 198 ITD 487 (Bang) (Trib.)"},"content":{"rendered":"<p>Held that in case of employee&#8217;s contribution to PF\/ESI, any failure to pay within prescribed due date under respective PF Act or scheme will result in negating employer&#8217;s claim for deduction permanently forever under section 36(1)(va) of the Act. (AY. 2018-19 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va): Any sum received from employees&#8211;Any failure to pay employee&#8217;s contribution to PF\/ESI, within prescribed due date under respective Act or scheme will result in negating employer&#8217;s claim for deduction permanently forever under section 36(1)(va).[S.43B (b)] <\/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-42862","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b9k","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42862","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=42862"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42862\/revisions"}],"predecessor-version":[{"id":42863,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42862\/revisions\/42863"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}