https://www.taxtmi.com/caselaws?id=215221 The Tribunal dismissed the appeal, confirming the addition under Section 40A(3) for cash payments exceeding Rs. 20,000/-, and upheld the findings of the CIT(A) and AO. The affidavits and documents provided by the assessee were deemed insufficient to counter the primary evidence found during the survey. The Tribunal found no merit in the assessee's claims and ruled that the lower authorities had duly considered all relevant materials. en-us Fri, 08 Jun 2012 00:00:00 +0530 Fri, 06 Jul 2012 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215221 The Tribunal dismissed the appeal, confirming the addition under Section 40A(3) for cash payments exceeding Rs. 20,000/-, and upheld the findings of the CIT(A) and AO. The affidavits and documents provided by the assessee were deemed insufficient to counter the primary evidence found during the survey. The Tribunal found no merit in the assessee's claims and ruled that the lower authorities had duly considered all relevant materials. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215221