{"id":43196,"date":"2024-06-07T19:19:26","date_gmt":"2024-06-07T13:49:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/p-r-packaging-service-v-acit-2023-199-itd-724-221-ttj-137-221-dtr-1-mum-trib\/"},"modified":"2024-06-07T19:19:26","modified_gmt":"2024-06-07T13:49:26","slug":"p-r-packaging-service-v-acit-2023-199-itd-724-221-ttj-137-221-dtr-1-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/p-r-packaging-service-v-acit-2023-199-itd-724-221-ttj-137-221-dtr-1-mum-trib\/","title":{"rendered":"P.R. Packaging Service v. ACIT (2023) 199 ITD 724 \/ 221 TTJ 137 \/ 221 DTR 1 (Mum) (Trib)"},"content":{"rendered":"<p>Held that the insertion of Explanation 2 to section 36(1)(va), with effect from 1st April 2021, must mean that so far as the assessment years prior to this assessment year 2021-22 are concerned, the provisions of section 43B cannot be applied for determining the due date under Explanation (now Explanation 1) to section 36(1)(va). \u00a0(AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees-Employee&#8217;s contribution-Belated payment-Entitle to deduction. [S.2(24)(x), 43B, 143(1)(a)] <\/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-43196","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-beI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43196","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=43196"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43196\/revisions"}],"predecessor-version":[{"id":43197,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43196\/revisions\/43197"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}