{"id":12805,"date":"2020-10-09T13:44:50","date_gmt":"2020-10-09T13:44:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/new-kalpana-ent-udyog-v-ito-2020-181-itd-507-agra-trib\/"},"modified":"2020-10-09T13:44:50","modified_gmt":"2020-10-09T13:44:50","slug":"new-kalpana-ent-udyog-v-ito-2020-181-itd-507-agra-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/new-kalpana-ent-udyog-v-ito-2020-181-itd-507-agra-trib\/","title":{"rendered":"New Kalpana Ent Udyog v. ITO (2020) 181 ITD 507 (Agra) (Trib.)"},"content":{"rendered":"<div>\n<p>Assessee-firm was engaged in business of running a brick kiln where coal was used as a primary fuel .AO disallowed certain amount towards cash payments made by assessee to truck drivers and to agents of coal suppliers who supplied coal through trucks at brick kilns of assessee firm .\u00a0 CIT (A) confirmed the\u00a0 disallowances made by the AO . On appeal the Appellate Tribunal held that since truck drivers and coal agents delivered coal at night because heavy vehicles could not ply during day time and insisted for cash payments, assessee was obliged to do cash payments as per business practice in that area . Since payments were made after banking hours and that too at village where there were no banking facilities, disallowance held to be not justified . ( AY. 2010 -11 )<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) :Expenses or payments not deductible &#8211; Cash payments exceeding prescribed limits \u2013 Truck drivers and agents \u2013 After banking hours at a village there was no banking facilities \u2013 Disallowance is held to be not justified [ R.6DD ]<\/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":[21],"tags":[],"class_list":["post-12805","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3kx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12805","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=12805"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12805\/revisions"}],"predecessor-version":[{"id":12806,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12805\/revisions\/12806"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}