{"id":52135,"date":"2025-03-18T15:14:06","date_gmt":"2025-03-18T09:44:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ramchnd-bhulchand-rajai-v-dy-cit2024-114-itr-5-snahdtrib\/"},"modified":"2025-03-18T15:14:06","modified_gmt":"2025-03-18T09:44:06","slug":"ramchnd-bhulchand-rajai-v-dy-cit2024-114-itr-5-snahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ramchnd-bhulchand-rajai-v-dy-cit2024-114-itr-5-snahdtrib\/","title":{"rendered":"Ramchnd Bhulchand Rajai v. Dy.CIT(2024) 114 ITR 5 (SN)(Ahd)(Trib)"},"content":{"rendered":"<p>Held that mere disallowance of expenses payment of cash expenses of excess of prescribed limit and ad-hoc disallowance of loading and unloading expenses, levy of penalty is not justified.\u00a0\u00a0\u00a0 <em>\u00a0(<\/em>AY.2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty-Concealment-Cash excess of prescribed limit-Loading and unloading-Ad-hoc disallowance-Levy of penalty is not justified.[S. 40A(3), 44AB,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-52135","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dyT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52135","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=52135"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52135\/revisions"}],"predecessor-version":[{"id":52136,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52135\/revisions\/52136"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}