{"id":54370,"date":"2025-05-19T06:16:48","date_gmt":"2025-05-19T00:46:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/food-corporation-of-india-employees-co-operative-credit-society-ltd-v-adit-cpc-2024-bcaj-june-p-43-mum-trib\/"},"modified":"2025-05-19T06:16:48","modified_gmt":"2025-05-19T00:46:48","slug":"food-corporation-of-india-employees-co-operative-credit-society-ltd-v-adit-cpc-2024-bcaj-june-p-43-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/food-corporation-of-india-employees-co-operative-credit-society-ltd-v-adit-cpc-2024-bcaj-june-p-43-mum-trib\/","title":{"rendered":"Food Corporation of India Employees Co -Operative Credit Society Ltd v. ADIT ,CPC ( 2024) BCAJ \u2013 June \u2013 P. 43 (Mum)( Trib)"},"content":{"rendered":"<p>Held that disallowance provision in section 143(1)(a) (v) , introduced by the Finance Act , 2021 , w.e.f\u00a0 Ist April , 2021 , dealing with deductions claimed under\u00a0 Chapter VI-A applies prospective .\u00a0 (AY. 2019 -20 )( ITA No.\u00a0 dt. 22 -3 2024 )<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(1) : Assessment \u2013 Intimation \u2013Disallowance provision in section 143(1)(a) (v) , introduced by the Finance Act , 2021 , w.e.f  Ist April , 2021 , dealing with deductions claimed under  Chapter VI-A applies prospective . [ S. 143(1)(a)(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-54370","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e8W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54370","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=54370"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54370\/revisions"}],"predecessor-version":[{"id":54371,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54370\/revisions\/54371"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}