{"id":49975,"date":"2025-01-16T20:08:22","date_gmt":"2025-01-16T14:38:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-osd-v-aspire-systems-india-p-ltd-2024-110-itr-1-232-ttj-387-trib-chennnaitrib\/"},"modified":"2025-01-16T20:08:22","modified_gmt":"2025-01-16T14:38:22","slug":"dy-cit-osd-v-aspire-systems-india-p-ltd-2024-110-itr-1-232-ttj-387-trib-chennnaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-osd-v-aspire-systems-india-p-ltd-2024-110-itr-1-232-ttj-387-trib-chennnaitrib\/","title":{"rendered":"Dy. CIT (OSD) v. Aspire Systems India P. Ltd. (2024) 110 ITR 1 \/ 232 TTJ 387 (Trib) (Chennnai)(Trib)"},"content":{"rendered":"<p>Held that \u00a0the payments to employees\u2019 contribution to provident fund and employees\u2019 State insurance not made on or before the due date for filing return of income under section\u00a0139(1)\u00a0were not eligible for deduction under section\u00a036(1)(va)\u00a0read with section\u00a02(24)(x). The Commissioner (Appeals), without appreciating the relevant facts, simply deleted the Assessing Officer\u2019s additions. Therefore, the findings of the Commissioner (Appeals) were reversed, and the additions made by the Assessing Officer were upheld.(AY. 2010-11, 2012-13, 2013-14, 2016-17, 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees-Deduction only on actual payment-Contribution to provident fund and Employees\u2019 State Insurance-Payment made beyond due date-Not deductible. [S.2(24(x) 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-49975","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d03","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49975","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=49975"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49975\/revisions"}],"predecessor-version":[{"id":49976,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49975\/revisions\/49976"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}