https://www.taxtmi.com/caselaws?id=209336 The court upheld the appellant's appeal, ruling in favor of the assessee and against the disallowance under Section 40-A (3). It was determined that adding back cash payments after rejecting books of accounts would result in quantifying income twice, leading to the appeal being allowed with no costs incurred. en-us Fri, 17 Dec 2010 00:00:00 +0530 Tue, 07 Feb 2012 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209336 The court upheld the appellant's appeal, ruling in favor of the assessee and against the disallowance under Section 40-A (3). It was determined that adding back cash payments after rejecting books of accounts would result in quantifying income twice, leading to the appeal being allowed with no costs incurred. Case-Laws Income Tax Fri, 17 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209336