{"id":36002,"date":"2023-08-27T21:19:30","date_gmt":"2023-08-27T15:49:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-laxmipathi-balaji-sugar-and-distilleries-p-ltd-2022100-itr-58-sndelhi-trib\/"},"modified":"2023-08-27T21:19:30","modified_gmt":"2023-08-27T15:49:30","slug":"dy-cit-v-laxmipathi-balaji-sugar-and-distilleries-p-ltd-2022100-itr-58-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-laxmipathi-balaji-sugar-and-distilleries-p-ltd-2022100-itr-58-sndelhi-trib\/","title":{"rendered":"Dy. CIT v. Laxmipathi Balaji Sugar and Distilleries P. Ltd. (2022)100 ITR 58 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held that\u00a0 in the light of specific exception provided under rule\u00a06DD(e)\u00a0in respect of agricultural produce, since the assessee had made purchases of sugarcane, which was essentially an agricultural produce, coupled with the fact that Department had earlier accepted this claim of the assessee. Order of CIT (A) is affirmed. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) :Expenses or payments not deductible-Cash payments exceeding prescribed limits-Agricultural produce-Payments for purchases of  sugarcane-Not disallowable. [R. 6DD(e) <\/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-36002","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9mG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36002","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=36002"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36002\/revisions"}],"predecessor-version":[{"id":36003,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36002\/revisions\/36003"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}