https://www.taxtmi.com/caselaws?id=216270 The Tribunal partially allowed the appeal, directing further investigation by the Assessing Officer into the payment sources and the involvement of the promoter in making the payment related to the addition under section 69C. The Tribunal also instructed a re-examination of the disallowance under section 40A(3) alongside the primary issue. Furthermore, the Tribunal ordered the deletion of the disallowance under section 40(a)(ia) due to the payment being made during the relevant previous year, in accordance with legal precedent. en-us Fri, 15 Jun 2012 00:00:00 +0530 Wed, 22 Aug 2012 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216270 The Tribunal partially allowed the appeal, directing further investigation by the Assessing Officer into the payment sources and the involvement of the promoter in making the payment related to the addition under section 69C. The Tribunal also instructed a re-examination of the disallowance under section 40A(3) alongside the primary issue. Furthermore, the Tribunal ordered the deletion of the disallowance under section 40(a)(ia) due to the payment being made during the relevant previous year, in accordance with legal precedent. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216270