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2018 (11) TMI 1176 - HC - Income TaxDisallowance u/s 40A(3) - cash payments made to sellers of the agricultural land - assessee-company contended that the Tribunal has rightly allowed the appeal after considering the case as per the provisions of Section 40A(3) - Held that:- From the perusal of the order of the Tribunal, it is evident that the Tribunal allowed the appeal following the decision of this Court in Gurdas Garg's case [2015 (8) TMI 569 - PUNJAB & HARYANA HIGH COURT]. The said order no longer exists as the same has been re-called in a review application filed by the revenue. In such circumstance, it would be appropriate to remand the matter back to the Tribunal to decide the appeals and the cross-objections afresh after examining the facts of each case in detail.
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