{"id":3721,"date":"2019-01-19T11:02:17","date_gmt":"2019-01-19T11:02:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-ganesh-khand-udyog-sahakari-mandali-ltd-2019-174-itd-135-surattrib\/"},"modified":"2019-01-19T11:02:17","modified_gmt":"2019-01-19T11:02:17","slug":"dcit-v-ganesh-khand-udyog-sahakari-mandali-ltd-2019-174-itd-135-surattrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-ganesh-khand-udyog-sahakari-mandali-ltd-2019-174-itd-135-surattrib\/","title":{"rendered":"DCIT  v.  Ganesh Khand Udyog Sahakari Mandali Ltd. (2019) 174 ITD 135 (Surat)(Trib.)"},"content":{"rendered":"<p>Provision of S. 40A(2) are not applicable to co-operative society, accordingly no disallowance can be made for alleged excess payment. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(2) : Expenses or payments not deductible\u2013Excessive  or unreasonable \u2013 Provisions are not applicable to co-operative society. [S. 40A(2)(b)]<\/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-3721","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Y1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3721","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=3721"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3721\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}