https://www.taxtmi.com/caselaws?id=253907 The ITAT upheld the CIT(A)'s decision to delete disallowances made by the AO under Section 40A(3). The cash payments made by the real estate company were found to be covered by exceptions provided under various clauses of Rule 6DD. The department's appeals were dismissed as the payments were justified by circumstances warranting exceptions, and the AO's assumptions lacked substantial evidence. en-us Wed, 03 Dec 2014 00:00:00 +0530 Mon, 08 Dec 2014 06:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253907 The ITAT upheld the CIT(A)'s decision to delete disallowances made by the AO under Section 40A(3). The cash payments made by the real estate company were found to be covered by exceptions provided under various clauses of Rule 6DD. The department's appeals were dismissed as the payments were justified by circumstances warranting exceptions, and the AO's assumptions lacked substantial evidence. Case-Laws Income Tax Wed, 03 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253907