Disallowance u/s 40A(3) read with rule 6DD - payment of ...
High Court Rules in Favor of Railway Catering Contractor on Cash Payment Disallowance u/s 40A(3) and Rule 6DD(k.
December 14, 2012
Case Laws Income Tax HC
Disallowance u/s 40A(3) read with rule 6DD - payment of expenditure in cash - mobile railway catering contractor - Tribunal and the lower authorities adopted an unduly narrow and technical interpretation of Rule 6DD(k), the benefit of which the assessee clearly was entitled to. - HC
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