{"id":21799,"date":"2021-09-24T12:14:28","date_gmt":"2021-09-24T06:44:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/purnachandra-janardhan-rao-v-dy-cit-2020-195-dtr-193-208-ttj-273-punetrib\/"},"modified":"2021-09-24T12:14:28","modified_gmt":"2021-09-24T06:44:28","slug":"purnachandra-janardhan-rao-v-dy-cit-2020-195-dtr-193-208-ttj-273-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/purnachandra-janardhan-rao-v-dy-cit-2020-195-dtr-193-208-ttj-273-punetrib\/","title":{"rendered":"Purnachandra Janardhan Rao v. Dy.CIT (2020) 195 DTR 193 \/ 208 TTJ 273 (Pune)(Trib.)"},"content":{"rendered":"<p>Where the block assessment order was passed by the AO. During the search proceedings the AO discovered that several payments were made by assessee in contravention of section 40A(3) and accordingly made additions to the assessee\u2019s income. The same had been disallowed, as addition u\/s.40A(3) could not be made in the computation of undisclosed income u\/s.158BC of the Act.\u00a0 Followed Dhanvarsha Builders &amp; Development v. DCIT (2006) 105 TTJ 376 (Pune)(Trib). (AY. 1997-98 to 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 158BC : Block assessment-Search cases-Disallowance  u\/s. 40A(3) cannot be made in the computation of undisclosed income. [S. 40A(3)]  <\/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-21799","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5FB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21799","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=21799"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21799\/revisions"}],"predecessor-version":[{"id":21800,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21799\/revisions\/21800"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}