TMI BlogDisallowance u/s 40A(3) read with Rule 6DD - expenses incurred in cash - payment through agent - There...Disallowance u/s 40A(3) read with Rule 6DD - expenses incurred in cash - payment through agent - There is no finding of the Ld.CIT(A) to the effect that the agent was not genuine .Further it is a fact on record that the agent had appeared before the AO and confirmed the said fact to him that he had acted as agent for the assessee - the situation envisaged in clause (k) of Rule 6DD is clearly satisfied - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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