https://www.taxtmi.com/caselaws?id=270456 The Tribunal allowed the appeal, emphasizing the genuine nature of the transactions and the relationship between the appellant and his son as principal and agent. Compliance with rule 6DD(k) exceptions was acknowledged, leading to the deletion of the addition under section 40A(3) for the assessment year 2009-10. The decision aligned with legal principles and overturned the disallowance confirmed by the ld. CIT(A). en-us Tue, 10 Nov 2015 00:00:00 +0530 Thu, 07 Jan 2016 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270456 The Tribunal allowed the appeal, emphasizing the genuine nature of the transactions and the relationship between the appellant and his son as principal and agent. Compliance with rule 6DD(k) exceptions was acknowledged, leading to the deletion of the addition under section 40A(3) for the assessment year 2009-10. The decision aligned with legal principles and overturned the disallowance confirmed by the ld. CIT(A). Case-Laws Income Tax Tue, 10 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270456