{"id":50283,"date":"2025-01-28T13:43:20","date_gmt":"2025-01-28T08:13:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/gujarat-infrapipes-p-ltd-v-dy-cit-2024111-itr-47-sn-ahdtrib\/"},"modified":"2025-01-28T13:43:20","modified_gmt":"2025-01-28T08:13:20","slug":"gujarat-infrapipes-p-ltd-v-dy-cit-2024111-itr-47-sn-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/gujarat-infrapipes-p-ltd-v-dy-cit-2024111-itr-47-sn-ahdtrib\/","title":{"rendered":"Gujarat Infrapipes P. Ltd. v. Dy. CIT (2024)111 ITR 47 (SN) (Ahd)(Trib)"},"content":{"rendered":"<p>Held that the disallowance on account of late payment of employees\u2019 contribution to the provident fund under section\u00a043B\u00a0of the Act is\u00a0 justified. Followed Checkmate Services P. L td. v. CIT (2022) 448 ITR 518 \/143 taxmann.com 178 (SC)(AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions on actual payment-Late payment of Employees\u2019 contribution to Provident Fund-Disallowance  is justified.[S.36(1)(v)] <\/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-50283","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d51","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50283","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=50283"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50283\/revisions"}],"predecessor-version":[{"id":50284,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50283\/revisions\/50284"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}