{"id":25374,"date":"2022-03-12T15:52:09","date_gmt":"2022-03-12T10:22:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-arvind-srinivasan-202186-itr-84-chennaitrib\/"},"modified":"2022-03-12T15:52:09","modified_gmt":"2022-03-12T10:22:09","slug":"acit-v-arvind-srinivasan-202186-itr-84-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-arvind-srinivasan-202186-itr-84-chennaitrib\/","title":{"rendered":"ACIT v. Arvind Srinivasan (2021)86 ITR 84 (Chennai)(Trib.)"},"content":{"rendered":"<p>Tribunal held that where the assessee\u00a0 has made\u00a0 cash payments exceeding prescribed limits\u00a0 in respect of purchase of capital asset or investment, no disallowance can be made. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Purchase of capital asset or investment-No disallowance can be made. <\/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-25374","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Bg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25374","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=25374"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25374\/revisions"}],"predecessor-version":[{"id":25375,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25374\/revisions\/25375"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}