{"id":5720,"date":"2019-06-11T04:49:45","date_gmt":"2019-06-11T04:49:45","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-sodexo-food-solutions-india-p-ltd-2019-69-itr-119-mum-trib-2\/"},"modified":"2019-06-11T04:49:45","modified_gmt":"2019-06-11T04:49:45","slug":"acit-v-sodexo-food-solutions-india-p-ltd-2019-69-itr-119-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-sodexo-food-solutions-india-p-ltd-2019-69-itr-119-mum-trib-2\/","title":{"rendered":"ACIT v. Sodexo Food Solutions India P. Ltd. (2019) 69 ITR 119 (Mum.)(Trib.)"},"content":{"rendered":"<p>Tribunal relying on the decision in \u00a0CIT v. Ghatge Patil Transports Ltd. (2014) 368 ITR 749 (Bom.)(HC) \u00a0held that delay in deposit of employees contribution which is deposited within the due date of filing the return of income was allowable as a deduction. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees &#8211; Delayed payment of employee\u2019s contribution to Provident fund is allowable as a deduction if the same is paid within the due of filing the Return of Income. [S. 139(1)]<\/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":[1],"tags":[],"class_list":["post-5720","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1ug","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5720","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=5720"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5720\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}