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2019 (9) TMI 90 - AT - Income TaxCash payments in excess of the prescribed limit u/s 40A(3) - HELD THAT:- We note that the issue in no longer res integra and we note that the Tribunal’s decision in a similar case where in the assessee purchased country liquor from dealers from their bonded warehouse appointed under the notification of Govt. of West Bengal this Tribunal has held the dealers are the agents of Govt. of West Bengal in the case of Riktwik Kumar Bera [2014 (3) TMI 259 - ITAT KOLKATA] that the payment is covered under Rule 6DD(b) and, therefore, the provisions of sec. 40A(3) are not applicable - Decided against revenue
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