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2017 (6) TMI 488 - AT - Income TaxRevision u/s 263 - addition u/s 40A(3) - cash payments made to West Bengal State Electricity Distribution Company Limited (WBSEDCL) - CIT assumed his jurisdiction only on the ground that the said cash payments were made on different dates and the same do not fall under any of the exceptions of Rule 6DD of the IT Rules - Held that:- Admittedly, the assessee paid such cash payments towards power charges to West Bengal State Electricity Distribution Company Limited (WBSEDCL) and debited the same to its P & L account on different dates from April‘09 to Feb’10. Cash payments made to West Bengal State Electricity Distribution Company Limited (WBSEDCL) is covered by the exception Rule 6DD(b) of the IT Rules and as such no disallowance u/s. 40A(3) of the Act can be made. Therefore, the grounds raised by the assessee are allowed.
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