https://www.taxtmi.com/caselaws?id=259633 The Tribunal upheld the CIT(A)'s decision to recompute interest on post-dated cheques (PDCs) and deleted the disallowances for additional payments for land purchase and cash payments under Section 40A(3). The Tribunal referenced similar cases and found that since the payments were not claimed as deductions, the disallowances were not justified. The appeal of the assessee was partly allowed, and the Revenue's grounds were rejected. en-us Mon, 20 Apr 2015 00:00:00 +0530 Sat, 16 May 2015 06:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259633 The Tribunal upheld the CIT(A)'s decision to recompute interest on post-dated cheques (PDCs) and deleted the disallowances for additional payments for land purchase and cash payments under Section 40A(3). The Tribunal referenced similar cases and found that since the payments were not claimed as deductions, the disallowances were not justified. The appeal of the assessee was partly allowed, and the Revenue's grounds were rejected. Case-Laws Income Tax Mon, 20 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259633