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        Case ID :
        Income Tax

        Addition under section 40A(3) challenged on facts showing...

        Freight payment compliance and unrecorded cash evidence in tax assessment reviewed; additions deleted for lack of corroboration and verification

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Addition under section 40A(3) challenged on facts showing freight payments were not made in cash to a single driver exceeding the statutory limit, and the appellate authority found records and affidavits supporting that payments were direct to drivers, resulting in deletion of the addition. Addition for alleged unrecorded cash payment based on mobile messages was deleted because the messages were unauthenticated, no verification or enquiry was made of the purported recipients, books were not rejected, and there was no corroborative evidence, leading to deletion.
                                Note: It is a system-generated summary and is for quick reference only.
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