{"id":27549,"date":"2022-06-26T18:20:25","date_gmt":"2022-06-26T12:50:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-daawat-foods-ltd-2021-91-itr-110-delhitrib-3\/"},"modified":"2022-06-26T18:20:25","modified_gmt":"2022-06-26T12:50:25","slug":"dy-cit-v-daawat-foods-ltd-2021-91-itr-110-delhitrib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-daawat-foods-ltd-2021-91-itr-110-delhitrib-3\/","title":{"rendered":"Dy. CIT v. Daawat Foods Ltd. (2021) 91 ITR 110 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that freight payments made to transporters for purchase of\u00a0 paddy. Disallowance sustained. Followed earlier year order, Daawat Foods Ltd. v. ACIT (I.T.A No. 4158\/Delhi\/2013 dated January 19, 2021) (AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Freight payments made to transporters for purchase of  paddy-Disallowance sustained. <\/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-27549","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7al","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27549","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=27549"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27549\/revisions"}],"predecessor-version":[{"id":27550,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27549\/revisions\/27550"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}