High Court Allows Revenue's Appeal: ITAT's Deletion of Addition u/s 40A(3) Reversed, Prima Facie Adjustments Permitted. https://www.taxtmi.com/highlights?id=16977 Disallowance u/s 40A(3) - Payment of expenditure in cash - ITAT deleted the addition on the ground that Prima facie adjustment u/s 143(1)(a) can not be made - revenue appeal allowed - HC en-us Mon, 27 Jan 2014 22:25:30 +0530 Mon, 27 Jan 2014 22:25:30 +0530 TaxTMI RSS Generator High Court Allows Revenue's Appeal: ITAT's Deletion of Addition u/s 40A(3) Reversed, Prima Facie Adjustments Permitted. https://www.taxtmi.com/highlights?id=16977 Disallowance u/s 40A(3) - Payment of expenditure in cash - ITAT deleted the addition on the ground that Prima facie adjustment u/s 143(1)(a) can not be made - revenue appeal allowed - HC Highlights Income Tax Mon, 27 Jan 2014 22:25:30 +0530 https://www.taxtmi.com/highlights?id=16977