Income Tax Act Sec 40A(3): Cash Deposits to Supplier's Account Challenged, Additions Deleted Based on Supplier's Ledger Evidence. https://www.taxtmi.com/highlights?id=26063 Addition u/s 40A(3) - direct despot of cash in the bank account of the supplier - supplier acknowledged credited the said cash receipts in the ledger account of the assessee - ledger account has been obtained by the AO u/s 133(6) directly from the concerned supplier - Additions deleted - AT en-us Tue, 24 Nov 2015 08:50:10 +0530 Tue, 24 Nov 2015 08:50:10 +0530 TaxTMI RSS Generator Income Tax Act Sec 40A(3): Cash Deposits to Supplier's Account Challenged, Additions Deleted Based on Supplier's Ledger Evidence. https://www.taxtmi.com/highlights?id=26063 Addition u/s 40A(3) - direct despot of cash in the bank account of the supplier - supplier acknowledged credited the said cash receipts in the ledger account of the assessee - ledger account has been obtained by the AO u/s 133(6) directly from the concerned supplier - Additions deleted - AT Highlights Income Tax Tue, 24 Nov 2015 08:50:10 +0530 https://www.taxtmi.com/highlights?id=26063