https://www.taxtmi.com/caselaws?id=249134 The ITAT Delhi upheld the CIT(A)'s decision to disallow payments under section 40A(3) of the Income Tax Act for both freight and truck transport charges. The appellant's attempt to circumvent the law through deliberate splitting of payments led to the addition of &8377; 1,43,449 to their income. Despite partial relief granted by the CIT(A), the ITAT rejected the appellant's appeal for further relief, emphasizing the lack of exceptional circumstances for cash payments and failure to comply with relevant rules. en-us Wed, 02 Jul 2014 00:00:00 +0530 Fri, 04 Jul 2014 20:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249134 The ITAT Delhi upheld the CIT(A)'s decision to disallow payments under section 40A(3) of the Income Tax Act for both freight and truck transport charges. The appellant's attempt to circumvent the law through deliberate splitting of payments led to the addition of &8377; 1,43,449 to their income. Despite partial relief granted by the CIT(A), the ITAT rejected the appellant's appeal for further relief, emphasizing the lack of exceptional circumstances for cash payments and failure to comply with relevant rules. Case-Laws Income Tax Wed, 02 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249134