https://www.taxtmi.com/caselaws?id=63233 The Tribunal partially allowed the appeal by the registered firm operating a cinema house. It addressed the issues of income enhancement, interest disallowance, and cash payment disallowance under s. 40A(3). The Tribunal sustained the addition of Rs. 43,531 for income enhancement, deleted the disallowance of interest amounting to Rs. 17,758, and upheld the entire addition of Rs. 70,000 for cash payments exceeding Rs. 2,500 each under s. 40A(3). en-us Thu, 31 Oct 1996 00:00:00 +0530 Fri, 28 Jan 2011 15:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63233 The Tribunal partially allowed the appeal by the registered firm operating a cinema house. It addressed the issues of income enhancement, interest disallowance, and cash payment disallowance under s. 40A(3). The Tribunal sustained the addition of Rs. 43,531 for income enhancement, deleted the disallowance of interest amounting to Rs. 17,758, and upheld the entire addition of Rs. 70,000 for cash payments exceeding Rs. 2,500 each under s. 40A(3). Case-Laws Income Tax Thu, 31 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63233