{"id":39104,"date":"2024-02-12T14:19:55","date_gmt":"2024-02-12T08:49:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sri-murugan-ghee-store-v-ito-2023455-itr-669-334-ctr-564-telanganahc\/"},"modified":"2024-02-12T14:19:55","modified_gmt":"2024-02-12T08:49:55","slug":"sri-murugan-ghee-store-v-ito-2023455-itr-669-334-ctr-564-telanganahc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sri-murugan-ghee-store-v-ito-2023455-itr-669-334-ctr-564-telanganahc\/","title":{"rendered":"Sri Murugan Ghee Store v. ITO (2023)455 ITR 669\/334 CTR 564 (Telangana)(HC)"},"content":{"rendered":"<p>Dismissing the appeal the Court held that\u00a0 payments\u00a0 made for\u00a0 purchases of cream from two companies would not be a payment made to a cultivator or grower or producer of a dairy product so as to bring the cash transaction within the mischief of rule\u00a06DD(f)(ii)\u00a0of the Rules. The Tribunal was right in affirming the disallowance. (AY.2001-02)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Payments to cultivator, grower or producer of  dairy produce-Payments for purchase of  cream-Disallowance is justified. [R. 6dd(f)(ii)] <\/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-39104","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aaI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39104","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=39104"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39104\/revisions"}],"predecessor-version":[{"id":39105,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39104\/revisions\/39105"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}