{"id":44642,"date":"2024-07-27T17:23:09","date_gmt":"2024-07-27T11:53:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/srei-infrastructure-finance-ltd-v-asst-cit-2023105-itr-371-154-taxmann-com-650-koltrib\/"},"modified":"2024-08-18T13:59:58","modified_gmt":"2024-08-18T08:29:58","slug":"srei-infrastructure-finance-ltd-v-asst-cit-2023105-itr-371-154-taxmann-com-650-koltrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/srei-infrastructure-finance-ltd-v-asst-cit-2023105-itr-371-154-taxmann-com-650-koltrib\/","title":{"rendered":"Srei Infrastructure Finance Ltd. v. Asst. CIT (2023)105 ITR 371 \/ 154 taxmann.com 650 \/ 225 TTJ 211(Kol)(Trib)"},"content":{"rendered":"<p>Held that the disallowance under section\u00a043B\u00a0in respect of the provision for leave encashment is\u00a0\u00a0 upheld.<em> (<\/em>AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B :  Deductions on actual payment-Provision for leave encashment-Disallowance is upheld.[S.43B(f)] <\/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-44642","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bC2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44642","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=44642"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44642\/revisions"}],"predecessor-version":[{"id":45561,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44642\/revisions\/45561"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}