{"id":50526,"date":"2025-02-02T09:41:20","date_gmt":"2025-02-02T04:11:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/diamour-jewels-p-ltd-v-cpc-2024-208-itd-189-232-ttj-389-mum-trib\/"},"modified":"2025-02-02T09:41:20","modified_gmt":"2025-02-02T04:11:20","slug":"diamour-jewels-p-ltd-v-cpc-2024-208-itd-189-232-ttj-389-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/diamour-jewels-p-ltd-v-cpc-2024-208-itd-189-232-ttj-389-mum-trib\/","title":{"rendered":"Diamour Jewels (P.) Ltd v. CPC (2024) 208 ITD 189\/232 TTJ 389 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that the\u00a0 delayed deposit of employees&#8217; contributions towards PF and ESI for months of April and May 2020 during peak period of COVID-19 pandemic when lockdown was imposed by government, in view of fact that EPF Organisation had waived levy of penal damages for delayed payment during lockdown. Accordingly the\u00a0 delay would not be treated detrimental to assessee\u00a0 hence the addition is deleted. (AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va): Any sum received from employees-COVID-19-Delay in depositing the amount-EPF Organisation had waived levy of penal damages for delayed payment during lockdown-Disallowance is deleted.   [S.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-50526","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d8W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50526","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=50526"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50526\/revisions"}],"predecessor-version":[{"id":50527,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50526\/revisions\/50527"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}