{"id":61131,"date":"2026-06-25T10:50:06","date_gmt":"2026-06-25T05:20:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/patidar-builder-p-ltd-v-assessing-officer-2025-214-itd-77-indore-trib-3\/"},"modified":"2026-06-25T10:50:06","modified_gmt":"2026-06-25T05:20:06","slug":"patidar-builder-p-ltd-v-assessing-officer-2025-214-itd-77-indore-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/patidar-builder-p-ltd-v-assessing-officer-2025-214-itd-77-indore-trib-3\/","title":{"rendered":"Patidar Builder (P.) Ltd. v. Assessing Officer (2025) 214 ITD 77 (Indore) (Trib.)"},"content":{"rendered":"<p>Assessee made a payment of Rs. 47,337 to a supplier towards material purchased for consumption.\u00a0 Assessing Officer invoked section 40A(3) and made a disallowance. CIT(A) affirmed the disallowances.\u00a0\u00a0\u00a0 Assessee claimed that payment was made on Saturday at around 5:30 P.M. after closure of banking hours and thus, it deserved the benefit of the exception provided in rule 6DD(j). Tribunal held that the language of rule 6DD(j) is very clear and gives benefit to assessee only if bank remains closed for entire day, since assessee&#8217;s claim was that payment was made on a day when bank was observing half-day working, rule 6DD(j) could not be invoked and, thus,\u00a0 disallowance was upheld. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3): Expenses or payments not deductible-Cash payments exceeding prescribed limits-Payment to supplier on Saturday at around 5:30 P.M. after closure of banking hours-Payment was made on a day when the bank was observing half-day working-Rule 6DD(j) could not be invoked-Disallowance upheld.  [R.6DD (j)] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61131","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fTZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61131","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=61131"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61131\/revisions"}],"predecessor-version":[{"id":61132,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61131\/revisions\/61132"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61131"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61131"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}