{"id":4358,"date":"2019-03-12T10:38:16","date_gmt":"2019-03-12T10:38:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-ballarpur-industries-ltd-2018-64-itr-21-sn-168-dtr-225-193-ttj-521-nag-trib-2\/"},"modified":"2019-03-12T10:38:16","modified_gmt":"2019-03-12T10:38:16","slug":"acit-v-ballarpur-industries-ltd-2018-64-itr-21-sn-168-dtr-225-193-ttj-521-nag-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ballarpur-industries-ltd-2018-64-itr-21-sn-168-dtr-225-193-ttj-521-nag-trib-2\/","title":{"rendered":"ACIT v. Ballarpur Industries Ltd. (2018) 64 ITR 21  (SN)\/ 168 DTR 225 \/ 193 TTJ 521  (Nag.)(Trib.)"},"content":{"rendered":"<p>The assessee made payment on account of contribution to a superannuation fund relating to the erstwhile amalgamated company. Since that company was amalgamated with effect from the AY 2003-04, the AO held that the assessee was not eligible for deduction u\/s. 36(1)(iv)\u00a0because this particular fund was not recognised as per rule 2, Part B of Schedule 6 to the Act. Tribunal remanded the matter for verification. (AY. 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iv) : Contribution to recognized provident fund\u2013 Amalgamated company -Matter remanded. [S. 37(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-4358","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-18i","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4358","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=4358"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4358\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}