https://www.taxtmi.com/caselaws?id=244427 The Tribunal upheld the deletion of Rs. 4,45,20,449 related to payments in places without banking facilities. The Tribunal confirmed the CIT(A)'s direction regarding verification of payments on bank holidays. The Tribunal allowed the assessee's claim of Rs. 3,15,65,263 for payments made through agents, recognizing them as agents under Rule 6DD(k). The Tribunal confirmed the addition of Rs. 4,25,000, as banking facilities were available in that village. The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed. en-us Wed, 12 Feb 2014 00:00:00 +0530 Thu, 20 Feb 2014 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244427 The Tribunal upheld the deletion of Rs. 4,45,20,449 related to payments in places without banking facilities. The Tribunal confirmed the CIT(A)'s direction regarding verification of payments on bank holidays. The Tribunal allowed the assessee's claim of Rs. 3,15,65,263 for payments made through agents, recognizing them as agents under Rule 6DD(k). The Tribunal confirmed the addition of Rs. 4,25,000, as banking facilities were available in that village. The Revenue's appeal was dismissed, and the assessee's appeal was partly allowed. Case-Laws Income Tax Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244427