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2020 (12) TMI 384 - AT - Income TaxAddition u/s 40A(3) - case of the assessee is that there are no purchases from the sister concerns, therefore section 40A(3) has no application - case of the Assessing Officer is that the payments made by the assessee to the above two sister concerns are relate to purchases, therefore section 40A(3) applies - CIT-A gave a finding that it is not correct to say that the payments represent purchases without any adverse material - HELD THAT:- Even before us, no material is placed with regard to payments made by the assessee relates to purchases. In view of the above specific finding given by the ld. CIT(A), we find no reason to interfere with the order passed by the ld. CIT(A). Thus, this appeal filed by the department is dismissed.
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