Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2020 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (9) TMI 1136 - HC - Income TaxDisallowance u/s 40A(3) - CIT-A deleted the addition also confirmed by ITAT - Whether the Appellate Tribunal has erred in law and on facts in holding that the payments were covered by Rule 6DD(b) although the payments were made by the assessee to M/s. C.C.Gandhi & Co. and not to the Government ? - HELD THAT:- Having considered the concurrent findings, we do not find that, the Tribunal has erred in law and on facts in confirming the decision of CIT (A) deleting the disallowance made under Section 40A(3) of the Act. Hence, we find that, both the authorities have correctly deleted disallowance made by the assessing officer. No interference is called for. Therefore, we are not inclined to admit this appeal. Questions raised in the appeal are decided against the revenue and in favour of the assessee.
|