{"id":56637,"date":"2025-09-20T10:33:41","date_gmt":"2025-09-20T05:03:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/unitac-energy-solutions-india-pvt-ltd-v-acit-2025-474-itr-265-kerhc\/"},"modified":"2025-09-20T10:33:41","modified_gmt":"2025-09-20T05:03:41","slug":"unitac-energy-solutions-india-pvt-ltd-v-acit-2025-474-itr-265-kerhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/unitac-energy-solutions-india-pvt-ltd-v-acit-2025-474-itr-265-kerhc\/","title":{"rendered":"Unitac Energy Solutions (India) Pvt. Ltd v. ACIT (2025) 474 ITR 265 (Ker)(HC)"},"content":{"rendered":"<p>Held\u00a0 that the assessing authority had found that the assessee had occasioned a delay in making the payment of the employees&#8217; contribution to statutory dues under the Employees&#8217; Provident Funds and Miscellaneous Provisions Act, 1952 and the Employees&#8217; State Insurance Act, 1948 to the authorities concerned. The disallowance under section 36(1)(a) was justified. (AY.2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va): Any sum received from employees-Not paid before due date-Disallowance was affirmed. [S.260A] <\/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-56637","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eJv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56637","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=56637"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56637\/revisions"}],"predecessor-version":[{"id":56638,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56637\/revisions\/56638"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}