Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (9) TMI 31 - HC - Income TaxAmount paid in cash for transportation of goods exceeding specified limits - "Whether, the Tribunal was justified in holding that the provisions of rule 6DD(j) of the Income-tax Rules apply to the facts of the case, vis-a-vis section 40A(3) of the Income-tax Act, 1961?" - genuineness of the transport and the identity of the dealer had been established by the assessee. What remained was only the production of a confirmatory letter from the transporters regarding the fact that they insisted for the payment of the charges in cash. One more opportunity has to be given to the assessee to produce confirmatory letters obtained from the transporting agency – Matter requires remand
|