https://www.taxtmi.com/circulars?id=8770 The Board withdraws its prior instruction and notes that rule 6DD, as amended by the Income Tax (4th amendment) Rules, 1970, governs admissibility of expenditure under section 40A(3). Assessing officers are instructed to complete assessments for the year and determine expenditure admissibility in each case by applying the amended rule 6DD. en-us Fri, 04 Dec 1970 00:00:00 +0530 Thu, 26 May 2011 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8770 The Board withdraws its prior instruction and notes that rule 6DD, as amended by the Income Tax (4th amendment) Rules, 1970, governs admissibility of expenditure under section 40A(3). Assessing officers are instructed to complete assessments for the year and determine expenditure admissibility in each case by applying the amended rule 6DD. Circulars Income Tax Fri, 04 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8770