{"id":63590,"date":"2026-08-03T23:00:25","date_gmt":"2026-08-03T17:30:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hindustan-coca-cola-beverages-p-ltd-v-add-cit-2025-122-itr-290-delhitrib\/"},"modified":"2026-08-03T23:00:25","modified_gmt":"2026-08-03T17:30:25","slug":"hindustan-coca-cola-beverages-p-ltd-v-add-cit-2025-122-itr-290-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hindustan-coca-cola-beverages-p-ltd-v-add-cit-2025-122-itr-290-delhitrib\/","title":{"rendered":"Hindustan Coca Cola Beverages (P.) Ltd. v. Add. CIT (2025) 122 ITR 290 (Delhi)(Trib.)"},"content":{"rendered":"<p>\u00a0<\/p>\n<p>The Tribunal upheld the disallowance of employees&#8217; contribution to Provident Fund and Employees&#8217; State Insurance deposited after the due dates prescribed under the respective statutes, following the statutory provisions governing section 36(1)(va). (AY. 2016-17).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va):  Any sum received from employees-Employees&#8217; contribution to Provident Fund and ESI-Delayed payment-Disallowance upheld.[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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63590","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gxE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63590","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=63590"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63590\/revisions"}],"predecessor-version":[{"id":63591,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63590\/revisions\/63591"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}