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2014 (7) TMI 171 - AT - Income TaxPayment of freight u/s 40A(3) – Cash payment towards truck transport charges - Expenses below limit – Held that:- The AO had made addition on the ground that the assessee had made payment on account of freight and cartage on different dates to the transporters - out of which the aggregate of sums of were paid in contravention of provisions of section 40A(3) of the Act as the payments made exceeded ₹ 20,000/- to a single person on a single date - each payment made to the transporter is a single payment' which does not exceed ₹ 20,000/- and as such, provision of section 40A(3) is not applicable - assessee has not been able to substantiate its claim for further relief in as much as relief allowable to the assessee has already been granted by the CIT(A) – there was no reasonable basis to give any further relief, as such – the order of the CIT(A) is upheld – Decided against Assessee.
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