https://www.taxtmi.com/caselaws?id=216782 The High Court dismissed the Income Tax Appeal, affirming the decisions of the CIT (A) and the Tribunal on all issues raised in the case. The court upheld the allowance of payments made without a cross cheque to meat suppliers under exceptions provided in Rule 6DD (f) (ii) and previous judgments. Additionally, it confirmed the applicability of a CBDT circular exempting certain cash payments from Section 40A (3) and classified building repair expenses as current repairs, not capital expenditure under Section 31 of the Income Tax Act. en-us Thu, 13 Sep 2012 00:00:00 +0530 Thu, 20 Sep 2012 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216782 The High Court dismissed the Income Tax Appeal, affirming the decisions of the CIT (A) and the Tribunal on all issues raised in the case. The court upheld the allowance of payments made without a cross cheque to meat suppliers under exceptions provided in Rule 6DD (f) (ii) and previous judgments. Additionally, it confirmed the applicability of a CBDT circular exempting certain cash payments from Section 40A (3) and classified building repair expenses as current repairs, not capital expenditure under Section 31 of the Income Tax Act. Case-Laws Income Tax Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216782