{"id":41110,"date":"2024-04-01T16:28:44","date_gmt":"2024-04-01T10:58:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/raju-kashyap-v-asst-cit-2023101-itr-37-sndelhi-trib\/"},"modified":"2024-08-11T19:32:49","modified_gmt":"2024-08-11T14:02:49","slug":"raju-kashyap-v-asst-cit-2023101-itr-37-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/raju-kashyap-v-asst-cit-2023101-itr-37-sndelhi-trib\/","title":{"rendered":"Raju Kashyap v. Asst. CIT (2023)101 ITR 37 (SN)\/ 222 TTJ 269 (SMC) (Delhi) (Trib)"},"content":{"rendered":"<p>Held that since the assessee had made clear averments regarding business expediency and the department had not rebutted them, the Assessing Officer was directed to delete the disallowance. (AY.2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Business expediency-Claim not rebutted-Disallowance quashed.[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":[21],"tags":[],"class_list":["post-41110","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aH4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41110","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=41110"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41110\/revisions"}],"predecessor-version":[{"id":45104,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41110\/revisions\/45104"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}