{"id":61133,"date":"2026-06-25T10:50:21","date_gmt":"2026-06-25T05:20:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sonone-surgical-and-ophthalmic-hospital-v-ito-2025-214-itd-739-pune-trib-2\/"},"modified":"2026-06-25T10:50:21","modified_gmt":"2026-06-25T05:20:21","slug":"sonone-surgical-and-ophthalmic-hospital-v-ito-2025-214-itd-739-pune-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sonone-surgical-and-ophthalmic-hospital-v-ito-2025-214-itd-739-pune-trib-2\/","title":{"rendered":"Sonone Surgical and Ophthalmic Hospital. v. ITO (2025) 214 ITD 739 (Pune) (Trib.)"},"content":{"rendered":"<p>Held since the Assessing Officer had not given any specific finding that any payment to an employee at a particular date exceeded the limit of section 40A(3), disallowance made merely because payments during the year had been made in cash was not justified. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40A(3): Expenses or payments not deductible-Cash payments exceeding prescribed limits-Salary to employees-No finding that payment on particular date exceeded limit-Disallowance was deleted. <\/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-61133","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fU1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61133","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=61133"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61133\/revisions"}],"predecessor-version":[{"id":61134,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61133\/revisions\/61134"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}