https://www.taxtmi.com/caselaws?id=207425 The tribunal set aside the CIT(A)'s order and remanded the case to the AO for a fresh decision. The AO was directed to consider the applicability of Rule 6DD(k) and apply the provisions of Section 40A(3) as they stood in the year the liability was incurred. The appeal of the assessee was allowed for statistical purposes, granting the assessee an opportunity to present additional evidence. en-us Fri, 18 Nov 2011 00:00:00 +0530 Tue, 13 Dec 2011 01:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207425 The tribunal set aside the CIT(A)'s order and remanded the case to the AO for a fresh decision. The AO was directed to consider the applicability of Rule 6DD(k) and apply the provisions of Section 40A(3) as they stood in the year the liability was incurred. The appeal of the assessee was allowed for statistical purposes, granting the assessee an opportunity to present additional evidence. Case-Laws Income Tax Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207425