https://www.taxtmi.com/caselaws?id=241449 The Tribunal allowed the appeal of the assessee, ruling that the disallowance of Rs. 3,27,488 under Section 40A(3) of the Income Tax Act was unjust and not sustainable. The cash payments made to landowners with agricultural backgrounds fell under the exceptions provided in Rule 6DD(h) of the Income Tax Rules, 1962. Therefore, the disallowance was deleted, and the additions made under Section 40A(3) were also removed. en-us Fri, 01 Mar 2013 00:00:00 +0530 Wed, 01 Apr 2015 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241449 The Tribunal allowed the appeal of the assessee, ruling that the disallowance of Rs. 3,27,488 under Section 40A(3) of the Income Tax Act was unjust and not sustainable. The cash payments made to landowners with agricultural backgrounds fell under the exceptions provided in Rule 6DD(h) of the Income Tax Rules, 1962. Therefore, the disallowance was deleted, and the additions made under Section 40A(3) were also removed. Case-Laws Income Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241449