{"id":9997,"date":"2020-02-20T05:33:55","date_gmt":"2020-02-20T05:33:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/goyal-co-const-p-ltd-v-dcit-2020-180-itd-280-ahd-trib-2\/"},"modified":"2020-02-20T05:33:55","modified_gmt":"2020-02-20T05:33:55","slug":"goyal-co-const-p-ltd-v-dcit-2020-180-itd-280-ahd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/goyal-co-const-p-ltd-v-dcit-2020-180-itd-280-ahd-trib-2\/","title":{"rendered":"Goyal &#038; Co (Const.) (P.) Ltd. v. DCIT (2020) 180 ITD 280 (Ahd.) (Trib.)"},"content":{"rendered":"<p>Failure to deposit entire amount towards employees contribution to PF and ESIC with concerned department on or before due date prescribed under relevant statutes, assessee would not be entitled to deduction. (AY. 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(va) : Any sum received from employees\u2013Failure to deposit employees contribution on account of PF and ESI with concerned department on or before due date prescribed under relevant statutes-Not entitle to deduction. <\/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-9997","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Bf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9997","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=9997"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9997\/revisions"}],"predecessor-version":[{"id":9998,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9997\/revisions\/9998"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}