https://www.taxtmi.com/caselaws?id=67568 The revenue's appeal against the deletion of an addition under section 40A(3) of the Income-tax Act, 1961 was successful. The Commissioner (Appeals) had incorrectly allowed relief to the assessee, and the decision was set aside. The case was remanded back to the Commissioner (Appeals) to reassess whether the payments made in 1975, totaling Rs. 35,000, qualified for deduction under section 40A(3) in accordance with rule 6DD(j). en-us Wed, 01 Jul 1981 00:00:00 +0530 Fri, 11 Mar 2011 13:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67568 The revenue's appeal against the deletion of an addition under section 40A(3) of the Income-tax Act, 1961 was successful. The Commissioner (Appeals) had incorrectly allowed relief to the assessee, and the decision was set aside. The case was remanded back to the Commissioner (Appeals) to reassess whether the payments made in 1975, totaling Rs. 35,000, qualified for deduction under section 40A(3) in accordance with rule 6DD(j). Case-Laws Income Tax Wed, 01 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67568