https://www.taxtmi.com/caselaws?id=252822 The appeal filed by the assessee was allowed, and the disallowance of Rs. 26,79,20,745/- under Section 40A(3) of the Income Tax Act, 1961 was deleted. The Tribunal found that the assessee fell within the exceptions provided in Rule 6DD(e)(ii) for meat purchases, supported by certificates from relevant authorities. Other observations on purchase rates and by-product sales were not upheld, leading to the deletion of the disallowance. en-us Fri, 31 Oct 2014 00:00:00 +0530 Wed, 05 Nov 2014 06:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252822 The appeal filed by the assessee was allowed, and the disallowance of Rs. 26,79,20,745/- under Section 40A(3) of the Income Tax Act, 1961 was deleted. The Tribunal found that the assessee fell within the exceptions provided in Rule 6DD(e)(ii) for meat purchases, supported by certificates from relevant authorities. Other observations on purchase rates and by-product sales were not upheld, leading to the deletion of the disallowance. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252822