https://www.taxtmi.com/highlights?id=24445 Addition U/s 40A(3) - book entries in respect of incentives. - Merely because some book entries are routed through the assessee’s cash book the learned Assessing Officer cannot ignore the real nature of the transactions and arbitrarily hold them as cash payments - AT en-us Fri, 28 Aug 2015 08:06:47 +0530 Fri, 28 Aug 2015 08:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24445 Addition U/s 40A(3) - book entries in respect of incentives. - Merely because some book entries are routed through the assessee’s cash book the learned Assessing Officer cannot ignore the real nature of the transactions and arbitrarily hold them as cash payments - AT Highlights Income Tax Fri, 28 Aug 2015 08:06:47 +0530 https://www.taxtmi.com/highlights?id=24445