{"id":23398,"date":"2022-01-06T10:32:24","date_gmt":"2022-01-06T05:02:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-m-abdul-zahid-2021437-itr-132-karn-hc-pcit-v-jay-minerals-2021437-itr-132-karn-hc\/"},"modified":"2022-01-06T10:32:24","modified_gmt":"2022-01-06T05:02:24","slug":"pcit-v-m-abdul-zahid-2021437-itr-132-karn-hc-pcit-v-jay-minerals-2021437-itr-132-karn-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-m-abdul-zahid-2021437-itr-132-karn-hc-pcit-v-jay-minerals-2021437-itr-132-karn-hc\/","title":{"rendered":"PCIT v. M. Abdul Zahid (2021)437 ITR 132 (Karn.)(HC) PCIT v. Jay Minerals (2021)437 ITR 132 (Karn.)(HC)"},"content":{"rendered":"<p>Court held that there were foundational facts warranting invocation of the provisions of section\u00a040A(3)\u00a0of the 1961 Act was a matter for the fresh consideration of the Commissioner (Appeals). The matter was remanded to the Commissioner (Appeals).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Purchases from unregistered dealers-Matter remanded. <\/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-23398","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-65o","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23398","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=23398"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23398\/revisions"}],"predecessor-version":[{"id":23399,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23398\/revisions\/23399"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}