{"id":699,"date":"2018-05-06T23:57:30","date_gmt":"2018-05-06T23:57:30","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-koltrib-2\/"},"modified":"2018-05-06T23:57:30","modified_gmt":"2018-05-06T23:57:30","slug":"dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-koltrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-mcnally-bharat-engineering-co-ltd-2018-191-ttj-822-koltrib-2\/","title":{"rendered":"Dy. CIT v. Mcnally Bharat Engineering Co. Ltd. (2018) 191 TTJ 822 (Kol)(Trib.)"},"content":{"rendered":"<p>The AO disallowed the payment of leave encashment made before due date of filling of return of income, on the ground that, no evidence was filed . Tribunal held that the  requirement of furnishing evidence of details of payment of leave encashment is only a directory and not mandatory,  therefore no disallowance can be made. (AY .2006 \u2013 2007 to 2008-2009)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B: Deductions  on actual payment- Payment of Leave encashment made before due date of filling of return of income is allowable as deduction .[ 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-699","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/699","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=699"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/699\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}