{"id":8252,"date":"2019-11-17T13:46:05","date_gmt":"2019-11-17T13:46:05","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dhanalakshmi-bank-ltd-v-cit-2019-410-itr-280-261-taxman-521-177-dtr-48-308-ctr-484-ker-hc-editorial-slp-of-the-assessee-is-dismissed-dhanalakshmi-bank-ltd-v-cit-2019-266-taxman\/"},"modified":"2019-11-17T13:46:05","modified_gmt":"2019-11-17T13:46:05","slug":"dhanalakshmi-bank-ltd-v-cit-2019-410-itr-280-261-taxman-521-177-dtr-48-308-ctr-484-ker-hc-editorial-slp-of-the-assessee-is-dismissed-dhanalakshmi-bank-ltd-v-cit-2019-266-taxman","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dhanalakshmi-bank-ltd-v-cit-2019-410-itr-280-261-taxman-521-177-dtr-48-308-ctr-484-ker-hc-editorial-slp-of-the-assessee-is-dismissed-dhanalakshmi-bank-ltd-v-cit-2019-266-taxman\/","title":{"rendered":"Dhanalakshmi Bank Ltd.  v. CIT (2019) 410 ITR 280\/ 261 Taxman 521 \/ 177 DTR 48\/ 308 CTR 484  (Ker) (HC) Editorial: SLP  of the assessee is dismissed , Dhanalakshmi Bank Ltd.  v. CIT ( 2019) 266 Taxman 185 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee\u00a0 the Court held that \u00a0provision for leave encashment is\u00a0 held to be not allowable . Deduction is allowable on actual payment ,hence held to be not allowable . ( AY. 2006 -07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 43B : Deductions  on actual payment \u2013 Provision for leave encashment- Not allowable as deduction .[ S.43B(f) ]<\/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-8252","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-296","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8252","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=8252"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8252\/revisions"}],"predecessor-version":[{"id":8253,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8252\/revisions\/8253"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}