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2013 (3) TMI 219 - HC - Income TaxAddition u/s 40A (3) - cash payment in excess of Rs. 20,000 - ITAT deleted the addition - Held that:- The Tribunal while accepting the plea of the assessee had categorically held that the money was directly deposited in the bank account of RCIL. Reference was also made to the paper book which had been filed before the Tribunal. Also that the assessee was only an agent of RCIL and therefore question of any disallowance in the hands of the assessee was not attracted. The aforesaid findings have not been shown to be perverse or erroneous in any manner - no substantial question of law arises in this appeal - in favour of assessee.
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