https://www.taxtmi.com/caselaws?id=256009 The Tribunal allowed the assessee's appeal, overturning disallowances made by the AO and CIT(A) for both issues. It emphasized the significance of primary evidence and the relevance of exceptions under Rule 6DD concerning Section 40A(3) of the Income Tax Act, 1961. The Tribunal directed the AO to permit the expenditure of Rs. 3,12,300 related to freight and lorry hire charges and delete the disallowance of Rs. 64,60,549, as the payments were found to fall within the exceptions provided under Rule 6DD(k). en-us Tue, 30 Dec 2014 00:00:00 +0530 Mon, 02 Feb 2015 11:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256009 The Tribunal allowed the assessee's appeal, overturning disallowances made by the AO and CIT(A) for both issues. It emphasized the significance of primary evidence and the relevance of exceptions under Rule 6DD concerning Section 40A(3) of the Income Tax Act, 1961. The Tribunal directed the AO to permit the expenditure of Rs. 3,12,300 related to freight and lorry hire charges and delete the disallowance of Rs. 64,60,549, as the payments were found to fall within the exceptions provided under Rule 6DD(k). Case-Laws Income Tax Tue, 30 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256009