{"id":55333,"date":"2025-07-15T10:49:27","date_gmt":"2025-07-15T05:19:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/chandra-moolchand-jain-smt-v-ito-2025-211-itd-398-bang-trib\/"},"modified":"2025-07-15T10:49:27","modified_gmt":"2025-07-15T05:19:27","slug":"chandra-moolchand-jain-smt-v-ito-2025-211-itd-398-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/chandra-moolchand-jain-smt-v-ito-2025-211-itd-398-bang-trib\/","title":{"rendered":"Chandra Moolchand Jain. (Smt.) v. ITO (2025) 211 ITD 398 (Bang) (Trib.)"},"content":{"rendered":"<p>Tribunal\u00a0 remanded\u00a0 the issue back to Assessing Officer for examination afresh with a direction to assessee to substantiate that payment was made on bank holiday, payment was made by agent and further business exigency also demanded payment of cash. (AY. 2015-16)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) :Expenses or payments not deductible-Cash payments exceeding prescribed limits-Payments were made on bank holidays-Issue is restored back to file of Assessing Officer for examination afresh.<\/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-55333","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eot","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55333","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=55333"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55333\/revisions"}],"predecessor-version":[{"id":55334,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55333\/revisions\/55334"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}