Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2000 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (3) TMI 206 - AT - Income TaxExtract: .......r D.R. that the above disallowance can be sustained under section 40A(3) because the department has not proved that the assessee has made payments in cash. 27. In view of the above factual and legal position, the impugned addition made by the Assessing Officer and sustained by the learned CIT(A) is deleted. 28. In the result, the appeal is allowed.
|