https://www.taxtmi.com/caselaws?id=103321 The Tribunal partly allowed the appeal by setting aside the addition on account of stock discrepancies but upheld the disallowance under section 40A(3) for cash payments. The levy of interest was deemed consequential in nature, and the Tribunal directed the Assessing Officer to allow consequential reliefs to the assessee. en-us Wed, 03 Jul 2002 00:00:00 +0530 Wed, 22 Feb 2012 13:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103321 The Tribunal partly allowed the appeal by setting aside the addition on account of stock discrepancies but upheld the disallowance under section 40A(3) for cash payments. The levy of interest was deemed consequential in nature, and the Tribunal directed the Assessing Officer to allow consequential reliefs to the assessee. Case-Laws Income Tax Wed, 03 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103321