{"id":4339,"date":"2019-03-12T10:31:07","date_gmt":"2019-03-12T10:31:07","guid":{"rendered":"http:\/\/itatonline.org\/digest\/housing-urban-development-corporation-ltd-acit-2019-174-itd-785-delhi-trib\/"},"modified":"2019-03-12T10:31:07","modified_gmt":"2019-03-12T10:31:07","slug":"housing-urban-development-corporation-ltd-acit-2019-174-itd-785-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/housing-urban-development-corporation-ltd-acit-2019-174-itd-785-delhi-trib\/","title":{"rendered":"Housing &#038; Urban Development Corporation Ltd. ACIT  ( 2019)  174 ITD 785   (Delhi)  (Trib.)"},"content":{"rendered":"<p>Tribunal held that provision for payment of arrears of salary on basis of revised pay scales approved by GOI in Sixth Pay Commission, liability on account of payment of revised enhanced salary had neither\u00a0 accrued nor\u00a0 crystallized during relevant assessment year, as the\u00a0 pay revision was finally implemented in 2008 . ( AY.2007 -08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure\u2013Provision for salary-Sixth Pay Commission -liability on account of payment of revised enhanced salary had neither  accrued nor  crystallized during relevant assessment year, impugned- Provision made  is not allowable as deduction.[S. 145]<\/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-4339","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-17Z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4339","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=4339"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4339\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}