{"id":44398,"date":"2024-07-16T11:06:55","date_gmt":"2024-07-16T05:36:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/jt-cit-osd-v-reuters-india-p-ltd-2023-202-itd-247-mum-trib\/"},"modified":"2024-07-16T11:06:55","modified_gmt":"2024-07-16T05:36:55","slug":"jt-cit-osd-v-reuters-india-p-ltd-2023-202-itd-247-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/jt-cit-osd-v-reuters-india-p-ltd-2023-202-itd-247-mum-trib\/","title":{"rendered":"Jt. CIT (OSD) v. Reuters India (P.) Ltd. (2023) 202 ITD 247 (Mum) (Trib.)"},"content":{"rendered":"<p>On basis of\u00a0 decision\u00a0 of\u00a0 Supreme Court Checkmate Services (P.) Ltd. v. CIT (2023) 290 Taxman 19 \/ 448 ITR 518 (SC) Revenue had preferred instant application for rectification of order of Tribunal under section 254(2) of the Act. Tribunal held that since employees&#8217; contribution to superannuation fund was deposited after due date, following decision of Supreme Court in Checkmate Services (P.) Ltd. (supra), same was to be disallowed.\u00a0 (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Non-consideration of decision of High Court or Supreme Court could said to be a mistake which could be rectified-Employees&#8217; contribution to superannuation fund was deposited after due date-Rectification of Revenue is allowed.[S. 36(1)(va), 43B] <\/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-44398","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-by6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44398","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=44398"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44398\/revisions"}],"predecessor-version":[{"id":44399,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44398\/revisions\/44399"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}