Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 914 - AT - Income TaxExtract: ....... the revenue is not sustainable in view of the specific provision of Rule 6DD(k) of IT Rules. Therefore, we set aside the orders of the revenue authorities and direct the AO to delete the amount of disallowances made by AO u/s 40A(3) of the IT Act. 7. In the result the appeal of assessee is allowed. Order pronounced in the open court on 21.06.2012.
|