{"id":43536,"date":"2024-06-14T11:49:01","date_gmt":"2024-06-14T06:19:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/r-k-powergen-p-ltd-v-acit-2023-200-itd-427-chennai-trib\/"},"modified":"2024-06-14T11:49:01","modified_gmt":"2024-06-14T06:19:01","slug":"r-k-powergen-p-ltd-v-acit-2023-200-itd-427-chennai-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/r-k-powergen-p-ltd-v-acit-2023-200-itd-427-chennai-trib\/","title":{"rendered":"R.K. Powergen (P.) Ltd. v. ACIT (2023) 200 ITD 427 (Chennai) (Trib.)"},"content":{"rendered":"<p>Held that the assessee had not justified that such payment fell under any of exception provided under rule 6DD.\u00a0 On facts disallowance under section 40A(3) of cash payment was justified. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) :Expenses or payments not deductible-Cash payments exceeding prescribed limits-Cash payments to transporters in excess of Rs. 20,000 in a single day to a person-Disallowance is justified.[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-43536","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bkc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43536","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=43536"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43536\/revisions"}],"predecessor-version":[{"id":43537,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43536\/revisions\/43537"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}