{"id":44962,"date":"2024-08-10T15:01:17","date_gmt":"2024-08-10T09:31:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/adani-power-ltd-v-assessing-officer-2023-107-itr-13-sn-ahd-trib\/"},"modified":"2024-08-10T15:01:17","modified_gmt":"2024-08-10T09:31:17","slug":"adani-power-ltd-v-assessing-officer-2023-107-itr-13-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/adani-power-ltd-v-assessing-officer-2023-107-itr-13-sn-ahd-trib\/","title":{"rendered":"Adani Power Ltd. v Assessing Officer (2023) 107 ITR 13 (SN) (Ahd.)(Trib.)"},"content":{"rendered":"<p>Held, that the amount was disallowed in the return of income filed for the assessment year 2018-19 and was not claimed by the assessee in the immediately previous assessment year. The assessee is entitled to deduction in the year of payment. (AY.2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Bonus-Pre-existing liability paid in previous year-Not allowed in earlier years-Allowable in the year of payment. [S. 139, 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":[21],"tags":[],"class_list":["post-44962","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bHc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44962","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=44962"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44962\/revisions"}],"predecessor-version":[{"id":44963,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44962\/revisions\/44963"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}