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2014 (2) TMI 650 - ITAT HYDERABADDisallowances made u/s 37 and section 40A(3) and section 40(a)(ia) of the Act – Held that:- The CIT(A) considered the disallowance under S.37(1) as if it is a disallowance under S.40A(3) - Even though the assessee requested for giving an opportunity to submit the bills, the same was also not accepted - the vouchers pertaining to payment to Vaseem is for Roller Rent - the payment is for more than one year, and partly covers the previous year, the Assessing Officer seems to have not noticed this and disallowed the entire amount under S.40A(3) - the orders set aside and the matter remitted back to the AO for fresh adjudication after giving due opportunity to the assessee, to explain the nature of payments and why provisions of Rule 6DD apply to each of the cash payments – Decided in favour of Assessee.
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