{"id":300,"date":"2018-04-29T13:51:27","date_gmt":"2018-04-29T13:51:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-samwon-precision-mould-mfg-india-pvt-ltd-2018-401-itr-486-delhi-hc\/"},"modified":"2018-04-29T13:51:27","modified_gmt":"2018-04-29T13:51:27","slug":"ito-v-samwon-precision-mould-mfg-india-pvt-ltd-2018-401-itr-486-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-samwon-precision-mould-mfg-india-pvt-ltd-2018-401-itr-486-delhi-hc\/","title":{"rendered":"ITO  v.  Samwon Precision Mould Mfg. India Pvt. Ltd. (2018) 401 ITR 486 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that ;  amount being small and genuineness of payment  was not doubted no disallowance can be made .( AY. 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) :Expenses or payments not deductible &#8211; Cash payments exceeding prescribed limits -Amount being small and genuineness of payment  was not doubted 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":[1],"tags":[],"class_list":["post-300","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/300","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=300"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/300\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}