{"id":43198,"date":"2024-06-07T19:19:49","date_gmt":"2024-06-07T13:49:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nalina-dyave-gowda-ms-v-adit-2023-199-itd-28-smc-bang-trib-premier-irrigation-adritec-p-ltd-v-acit-2023-199-itd-342-222-ttj-732-kol-trib-savleen-kaur-v-ito-2023-199-itd\/"},"modified":"2024-07-31T15:49:51","modified_gmt":"2024-07-31T10:19:51","slug":"nalina-dyave-gowda-ms-v-adit-2023-199-itd-28-smc-bang-trib-premier-irrigation-adritec-p-ltd-v-acit-2023-199-itd-342-222-ttj-732-kol-trib-savleen-kaur-v-ito-2023-199-itd","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nalina-dyave-gowda-ms-v-adit-2023-199-itd-28-smc-bang-trib-premier-irrigation-adritec-p-ltd-v-acit-2023-199-itd-342-222-ttj-732-kol-trib-savleen-kaur-v-ito-2023-199-itd\/","title":{"rendered":"Nalina Dyave Gowda. (Ms.) v. ADIT (2023) 199 ITD 28 (SMC) (Bang) (Trib.) Premier Irrigation Adritec (P.) Ltd. v. ACIT (2023) 199 ITD 342 \/ 222 TTJ 732 (Kol) (Trib.) Savleen Kaur. v. ITO (2023) 199 ITD 437 \/ 221 TTJ 409 (Delhi) (Trib.)\/General Power System.  v. ITO ( 2023)  203 ITD 702 (Pune)    (Trib.)\/Dy. CIT  v. N. R. Wires P. Ltd. (2023)105 ITR 292 (Raipur) (Trib)\/Asst. CIT  v Montecarlo Construction Ltd. (2023)107 ITR 411 (Ahd) (Trib)"},"content":{"rendered":"<p>Assessee will not be entitled to deduction of belated payment of ESI and PF of employees&#8217; share of contribution as per provisions of section 36(1)(va). Followed Checkmate Services (P.) Ltd. v. CIT (2022) 143 taxxmann.com 178 (SC).(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-Not entitle to deduction. [S.143(1)(a), 254((2)] <\/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-43198","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-beK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43198","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=43198"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43198\/revisions"}],"predecessor-version":[{"id":44723,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43198\/revisions\/44723"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}