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2017 (7) TMI 1338 - AT - Income TaxAddition u/s 40A(3) - Cash payment exceeding permissible limit - HELD THAT:- Assessee had not made any cash payment to the land owners directly and the sale deed have been executed between the land owners and the purchasers directly as it reflects from the conveyance deeds. Assessee did not make any purchase of land in the controversy and even otherwise in the assessee’s case qua A.Y.2010-11 was dealt with by the Co-ordination Bench of ITAT, Amritsar, whereby deleted the addition as disallowed under the said provision. Finally, considering the over all facts, conclusion and effects of the order passed by the Co-ordination Bench as well as independently applying the mind, we do not find any infirmity, impropriety and illegality in the order passed by the Ld. CIT(A), therefore, it does not require to be interfered with. - Decided against revenue
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