https://www.taxtmi.com/caselaws?id=179686 The Tribunal ruled in favor of the assessee, deleting the addition confirmed by the CIT(A) under section 40A(3) for cash payments made for purchasing country liquor from Government-authorized dealers. The Tribunal held that payments to Government agents for liquor purchases, as per Government rules, were exempt from section 40A(3) as they were considered payments to the Government directly. The appeal was allowed, overturning the CIT(A)'s decision, with the judgment pronounced on 06.02.2014. en-us Thu, 06 Feb 2014 00:00:00 +0530 Thu, 29 Dec 2016 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179686 The Tribunal ruled in favor of the assessee, deleting the addition confirmed by the CIT(A) under section 40A(3) for cash payments made for purchasing country liquor from Government-authorized dealers. The Tribunal held that payments to Government agents for liquor purchases, as per Government rules, were exempt from section 40A(3) as they were considered payments to the Government directly. The appeal was allowed, overturning the CIT(A)'s decision, with the judgment pronounced on 06.02.2014. Case-Laws Income Tax Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179686