https://www.taxtmi.com/caselaws?id=67641 The ITAT partially allowed the Revenue's appeal, directing further examination by the AO on two issues: disallowance under section 40A(3) for cash payments exceeding Rs. 10,000 and disallowance of commission under section 40A(2)(b) for lack of evidence of services rendered. The ITAT upheld the CIT(A)'s decision regarding payments to truck drivers but directed verification of operational bank account existence for payments made in Delhi. Additionally, the ITAT observed a lack of correspondence between the appellant and the agent for certain periods regarding the commission payment, instructing the matter to be re-examined by the AO with the appellant given a reasonable opportunity to support their claim. en-us Fri, 10 Mar 2000 00:00:00 +0530 Sat, 12 Mar 2011 11:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67641 The ITAT partially allowed the Revenue's appeal, directing further examination by the AO on two issues: disallowance under section 40A(3) for cash payments exceeding Rs. 10,000 and disallowance of commission under section 40A(2)(b) for lack of evidence of services rendered. The ITAT upheld the CIT(A)'s decision regarding payments to truck drivers but directed verification of operational bank account existence for payments made in Delhi. Additionally, the ITAT observed a lack of correspondence between the appellant and the agent for certain periods regarding the commission payment, instructing the matter to be re-examined by the AO with the appellant given a reasonable opportunity to support their claim. Case-Laws Income Tax Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67641