https://www.taxtmi.com/caselaws?id=209355 The Court dismissed the income-tax appeal, affirming the Tribunal's decision to delete the additions made by the Assessing Officer under Section 40A(3) of the Income Tax Act. The Court held that the payments made to the contractor on behalf of the State Government were not subject to disallowance under Rule 6DD(b) as the contractor acted as an agent of the Government in collecting the royalty. The Court found no illegality in the decisions of the lower authorities, concluding that no substantial question arose in the appeal. en-us Sat, 20 Nov 2010 00:00:00 +0530 Mon, 22 Jul 2013 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209355 The Court dismissed the income-tax appeal, affirming the Tribunal's decision to delete the additions made by the Assessing Officer under Section 40A(3) of the Income Tax Act. The Court held that the payments made to the contractor on behalf of the State Government were not subject to disallowance under Rule 6DD(b) as the contractor acted as an agent of the Government in collecting the royalty. The Court found no illegality in the decisions of the lower authorities, concluding that no substantial question arose in the appeal. Case-Laws Income Tax Sat, 20 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209355