https://www.taxtmi.com/caselaws?id=76557 The court dismissed the appeal filed by the Revenue, upholding the findings of the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal in favor of the assessee. The court ruled that the cash payment made to the subcontractor did not fall under section 40A(3) of the Act, as it was deemed a payment pursuant to an agreement rather than a business expenditure. Therefore, no further explanation under rule 6DD of the Rules was necessary from the assessee. en-us Mon, 14 Jan 2008 00:00:00 +0530 Fri, 16 Sep 2011 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76557 The court dismissed the appeal filed by the Revenue, upholding the findings of the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal in favor of the assessee. The court ruled that the cash payment made to the subcontractor did not fall under section 40A(3) of the Act, as it was deemed a payment pursuant to an agreement rather than a business expenditure. Therefore, no further explanation under rule 6DD of the Rules was necessary from the assessee. Case-Laws Income Tax Mon, 14 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76557