{"id":726,"date":"2018-05-08T23:58:47","date_gmt":"2018-05-08T23:58:47","guid":{"rendered":"http:\/\/itatonline.org\/digest\/kashmir-tubes-v-ito-2017-85-taxmann-com-2992018-300-ctr-541-jk-hc\/"},"modified":"2018-05-09T00:44:58","modified_gmt":"2018-05-09T00:44:58","slug":"kashmir-tubes-v-ito-2017-85-taxmann-com-2992018-300-ctr-541-jk-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kashmir-tubes-v-ito-2017-85-taxmann-com-2992018-300-ctr-541-jk-hc\/","title":{"rendered":"Kashmir Tubes v. ITO  (2017) 85 taxmann.com 299(2018) 300 CTR 541  (J&#038;K) (HC)"},"content":{"rendered":"<p>Allwing the appeal of the assessee the Court held that; no disaalowance can be made if employees provident fund is deposited prior to due date of filing of return .Followed , CIT v. Alom Extrusions Ltd.( 2009) 319 ITR 306 (SC). (AY. 2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B: Deductions  on actual payment \u2013 Employees provident fund -No disaalowance can be made , if deposted prior to due date of filing of return [ 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-726","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/726","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=726"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/726\/revisions"}],"predecessor-version":[{"id":744,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/726\/revisions\/744"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}