https://www.taxtmi.com/caselaws?id=238312 The ITAT upheld the CIT(A)'s decision to delete the addition under Section 40A(3) of the IT Act, finding that the cash payments made by the assessee were exempt under Rule 6DD due to the practical considerations and business expediency involved in the transactions with Kachcha Arahtias. The Revenue's appeal was dismissed, affirming that the assessee's actions were justified and fell within the exceptions provided by Rule 6DD. en-us Fri, 11 Jan 2013 00:00:00 +0530 Sun, 20 Oct 2013 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238312 The ITAT upheld the CIT(A)'s decision to delete the addition under Section 40A(3) of the IT Act, finding that the cash payments made by the assessee were exempt under Rule 6DD due to the practical considerations and business expediency involved in the transactions with Kachcha Arahtias. The Revenue's appeal was dismissed, affirming that the assessee's actions were justified and fell within the exceptions provided by Rule 6DD. Case-Laws Income Tax Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238312