https://www.taxtmi.com/caselaws?id=121437 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40A(3) of Rs. 19,52,252 made by the Assessing Officer, finding that the cash payments exceeding Rs. 20,000 to crew members were covered by exceptions under rule 6DD(j). The Tribunal considered the crew members' temporary posting on rigs for 28 days, the deduction of income-tax from payments, and the rigs being classified as ships. The Tribunal emphasized a pragmatic approach and dismissed both the Revenue's appeal and the assessee's cross-objection. en-us Thu, 07 May 2009 00:00:00 +0530 Mon, 30 Jul 2012 16:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121437 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40A(3) of Rs. 19,52,252 made by the Assessing Officer, finding that the cash payments exceeding Rs. 20,000 to crew members were covered by exceptions under rule 6DD(j). The Tribunal considered the crew members' temporary posting on rigs for 28 days, the deduction of income-tax from payments, and the rigs being classified as ships. The Tribunal emphasized a pragmatic approach and dismissed both the Revenue's appeal and the assessee's cross-objection. Case-Laws Income Tax Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121437