https://www.taxtmi.com/caselaws?id=179752 The ITAT allowed the appeals, deleting the additions made under Section 40A(3) for both assessment years, recognizing the genuine business exigencies and practical difficulties faced by the assessee. The appeal for assessment year 2006-07 is allowed in part, and the appeal for assessment year 2007-08 is allowed in full. en-us Fri, 21 Oct 2011 00:00:00 +0530 Tue, 19 Sep 2017 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179752 The ITAT allowed the appeals, deleting the additions made under Section 40A(3) for both assessment years, recognizing the genuine business exigencies and practical difficulties faced by the assessee. The appeal for assessment year 2006-07 is allowed in part, and the appeal for assessment year 2007-08 is allowed in full. Case-Laws Income Tax Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179752