{"id":9771,"date":"2020-02-11T05:33:32","date_gmt":"2020-02-11T05:33:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/eagle-trans-shipping-logistics-india-p-ltd-v-acit-2019-178-itd-849-delhitrib\/"},"modified":"2020-02-11T05:33:32","modified_gmt":"2020-02-11T05:33:32","slug":"eagle-trans-shipping-logistics-india-p-ltd-v-acit-2019-178-itd-849-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/eagle-trans-shipping-logistics-india-p-ltd-v-acit-2019-178-itd-849-delhitrib\/","title":{"rendered":"Eagle Trans Shipping &#038; Logistics (India) (P.) Ltd. v. ACIT (2019) 178 ITD 849 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that failure to deposit entire amount towards employees contribution on account of PF and ESI with concerned department on or before due date prescribed under relevant statutes- is not entitle to deduction. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees\u2013Failure  to deposit entire amount towards employees contribution on account of PF and ESI with concerned department on or before due date prescribed under relevant statutes- Not entitle to deduction. [S.2(24)(x), 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-9771","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2xB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9771","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=9771"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9771\/revisions"}],"predecessor-version":[{"id":9772,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9771\/revisions\/9772"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}