https://www.taxtmi.com/caselaws?id=271070 The Tribunal upheld the Commissioner of Income-tax (Appeals)-IV's decision to delete the disallowance u/s 40A(3) of the Act Read with Rule 6DD for the assessment year 2010-11, regarding cash payments made by the broiler chicken dealer for animal husbandry products. Additionally, the Tribunal upheld the deletion of disallowance of diesel expense and driver batta, emphasizing the reasonableness and necessity of the expenses claimed for the business. The Revenue's appeal challenging these deletions was dismissed on 6th November 2015 in Chennai. en-us Fri, 06 Nov 2015 00:00:00 +0530 Tue, 12 Jan 2016 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271070 The Tribunal upheld the Commissioner of Income-tax (Appeals)-IV's decision to delete the disallowance u/s 40A(3) of the Act Read with Rule 6DD for the assessment year 2010-11, regarding cash payments made by the broiler chicken dealer for animal husbandry products. Additionally, the Tribunal upheld the deletion of disallowance of diesel expense and driver batta, emphasizing the reasonableness and necessity of the expenses claimed for the business. The Revenue's appeal challenging these deletions was dismissed on 6th November 2015 in Chennai. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271070