{"id":857,"date":"2018-05-15T07:01:27","date_gmt":"2018-05-15T07:01:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/powerware-india-p-ltd-v-ito-2018-61-itr-746-smc-cuttacktrib\/"},"modified":"2018-05-15T07:01:27","modified_gmt":"2018-05-15T07:01:27","slug":"powerware-india-p-ltd-v-ito-2018-61-itr-746-smc-cuttacktrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/powerware-india-p-ltd-v-ito-2018-61-itr-746-smc-cuttacktrib\/","title":{"rendered":"Powerware India P. Ltd.  v. ITO (2018) 61 ITR 746 (SMC)  (Cuttack)(Trib.)"},"content":{"rendered":"<p>Payment made to employees\u2019 contribution to provident fund and employees\u2019 state insurance, deposited before due date for filing of return  is allowable as deduction  ( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.43B : Certain deductions  on actual payment &#8211; Employees\u2019 contribution to provident fund and employees\u2019 state insurance, deposited before due date for filing of return  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-857","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/857","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=857"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/857\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}