{"id":15983,"date":"2021-03-24T12:34:21","date_gmt":"2021-03-24T07:04:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/r-venugopal-v-dy-cit-2021-430-itr-471-mad-hc\/"},"modified":"2021-03-24T12:34:21","modified_gmt":"2021-03-24T07:04:21","slug":"r-venugopal-v-dy-cit-2021-430-itr-471-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/r-venugopal-v-dy-cit-2021-430-itr-471-mad-hc\/","title":{"rendered":"R. Venugopal v. Dy. CIT (2021) 430 ITR 471 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that\u00a0 the matter stood remitted by the Tribunal with regard to section\u00a040A(3)\u00a0of the\u00a0\u00a0to determine whether there was a contract of agency agreement between the assessee, an individual and the company\u00a0 Since both the issues were inter-related and since the matter stood remitted by the Tribunal for section\u00a040A(3), the issue with regard to section\u00a040(a)(ia)\u00a0also ought to have been restored to the file of the Commissioner (Appeals). (AY.2008-09, 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits- Issue remanded to CIT(A). [S. 40(a)(ia), 254(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":[21],"tags":[],"class_list":["post-15983","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-49N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15983","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=15983"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15983\/revisions"}],"predecessor-version":[{"id":15984,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15983\/revisions\/15984"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}