Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2007 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (10) TMI 267 - HC - Income TaxWhether the Tribunal is correct in deleting disallowance made under section 40A (3) holding the same to be covered by rule 6DD - Whether there was compelling reasons to make payment in cash or not is basically a question of fact - CIT as well as the Tribunal, both have concurrently found that there were no banking facilities for making the payment by way of cheque - Considering the concurrent finding, appeal of revenue is dismissed
|