{"id":5682,"date":"2019-06-10T11:23:24","date_gmt":"2019-06-10T11:23:24","guid":{"rendered":"http:\/\/itatonline.org\/digest\/natesan-krishnamurthy-v-ito-2019-262-taxman-127-mad-hc\/"},"modified":"2025-10-06T12:49:17","modified_gmt":"2025-10-06T07:19:17","slug":"natesan-krishnamurthy-v-ito-2019-262-taxman-127-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/natesan-krishnamurthy-v-ito-2019-262-taxman-127-mad-hc\/","title":{"rendered":"Natesan Krishnamurthy  v. ITO  (2019)  262 Taxman 127\/ 178 DTR 177 (Mad.)(HC)\/Editorial : SLP dismissed .Natesan Krishnamurthy v.  ITO (2025) 476 ITR 12 \/304 Taxman 592   (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the assessee ,the court held that\u00a0 failure of assessee to demonstrate a situation which compelled to make payment in cash\u00a0 for purchase of jewellery, disallowance is held to be justified. (AY. 2013 -14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3) : Expenses or payments not deductible &#8211; Cash payments exceeding prescribed limits \u2013 Purchase of jewellery \u2013 failure  to demonstrate a situation which compelled to make payment in cash- Disallowance is held to be justified.<\/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":[1],"tags":[],"class_list":["post-5682","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1tE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5682","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=5682"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5682\/revisions"}],"predecessor-version":[{"id":56978,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5682\/revisions\/56978"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}