{"id":52608,"date":"2025-04-05T11:03:50","date_gmt":"2025-04-05T05:33:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-k-murugan-2023-37-nypttj-861-2024-227-ttj-121-233-dtr-72-chennaitrib\/"},"modified":"2025-04-05T11:03:50","modified_gmt":"2025-04-05T05:33:50","slug":"ito-v-k-murugan-2023-37-nypttj-861-2024-227-ttj-121-233-dtr-72-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-k-murugan-2023-37-nypttj-861-2024-227-ttj-121-233-dtr-72-chennaitrib\/","title":{"rendered":"ITO v. K. Murugan (2023) 37 NYPTTJ 861 \/ (2024) 227 TTJ 121 \/ 233 DTR 72 (Chennai)(Trib)"},"content":{"rendered":"<p>Tribunal held that considering the nature of business being Distributor of milk products, profit margin being very less, the AO is directed to disallow 4\u00a0 percent of cash expenses. (AY. 2008-09 \u00a02010-11 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1): Business expenditure-Cash payments-Distributor of milk products-The AO is directed to disallow 4  percent of cash expenses.<\/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-52608","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dGw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52608","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=52608"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52608\/revisions"}],"predecessor-version":[{"id":52609,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52608\/revisions\/52609"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}