{"id":3090,"date":"2018-12-07T10:13:28","date_gmt":"2018-12-07T10:13:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-lord-chloro-alkali-ltd-2018-97-taxmann-com-513-258-taxman-131-raj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-lord-chloro-alkali-ltd-2018-258-taxman-130-sc-2\/"},"modified":"2018-12-07T10:13:28","modified_gmt":"2018-12-07T10:13:28","slug":"pcit-v-lord-chloro-alkali-ltd-2018-97-taxmann-com-513-258-taxman-131-raj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-lord-chloro-alkali-ltd-2018-258-taxman-130-sc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-lord-chloro-alkali-ltd-2018-97-taxmann-com-513-258-taxman-131-raj-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-lord-chloro-alkali-ltd-2018-258-taxman-130-sc-2\/","title":{"rendered":"PCIT v. Lord Chloro Alkali Ltd. (2018) 97 taxmann.com 513\/ 258 Taxman 131 (Raj) (HC) Editorial: SLP of revenue is dismissed. PCIT v. Lord Chloro Alkali Ltd. (2018) 258 Taxman 130 (SC)"},"content":{"rendered":"<p><span lang=\"EN-US\">Dismissing the appeal of the revenue the Court held that ;<\/span><span lang=\"EN-US\">Cash payments exceeding prescribed limits in respect of freight and cartage to drivers is held to be allowable as deduction as the \u00a0factory is situated in backward area and payments to transporters had to be made in cash because such persons were not having banking facility around factory area. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) : Expenses or payments not deductible &#8211; Cash payments exceeding prescribed limits &#8211; Factory was situated in backward area and payments to transporters had to be made in cash because such persons were not having banking facility around factory area  Freight and cartage payments to drivers-Held to be allowable as deduction .[ R.6DD ]<\/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-3090","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-NQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3090","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=3090"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3090\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}