https://www.taxtmi.com/caselaws?id=63615 The Tribunal allowed the appeal, ruling in favor of the assessee and deleting the addition of Rs. 19,128 made under section 40-A(3) of the Income-tax Act, 1961. The Tribunal considered the genuineness of the payments, the parties involved, their income-tax assessment status, and the absence of a bank account as justifying factors under Rule 6DD(j) exceptions. Citing a leniency directive and past successful appeals under Rule 6DD(j), the Tribunal concluded that the addition was unwarranted, leading to the decision in favor of the assessee. en-us Tue, 12 Jul 1977 00:00:00 +0530 Tue, 01 Feb 2011 11:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63615 The Tribunal allowed the appeal, ruling in favor of the assessee and deleting the addition of Rs. 19,128 made under section 40-A(3) of the Income-tax Act, 1961. The Tribunal considered the genuineness of the payments, the parties involved, their income-tax assessment status, and the absence of a bank account as justifying factors under Rule 6DD(j) exceptions. Citing a leniency directive and past successful appeals under Rule 6DD(j), the Tribunal concluded that the addition was unwarranted, leading to the decision in favor of the assessee. Case-Laws Income Tax Tue, 12 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63615