{"id":16858,"date":"2021-04-16T13:51:41","date_gmt":"2021-04-16T08:21:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramesh-exports-p-ltd-v-dcit-2020-185-itd-551-bang-trib-2\/"},"modified":"2021-04-16T13:51:41","modified_gmt":"2021-04-16T08:21:41","slug":"ramesh-exports-p-ltd-v-dcit-2020-185-itd-551-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramesh-exports-p-ltd-v-dcit-2020-185-itd-551-bang-trib-2\/","title":{"rendered":"Ramesh Exports (P.) Ltd. v. DCIT (2020) 185 ITD 551 (Bang.)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 the assessee had brought on record all necessary evidences to show that all payments made by assessee-company to suppliers were by way of cheques, said payments were not hit by section 40A(3) of the Act. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Payments were made by Cheques-Disallowance is held to be not justified. <\/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-16858","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4nU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16858","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=16858"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16858\/revisions"}],"predecessor-version":[{"id":16859,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16858\/revisions\/16859"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}