https://www.taxtmi.com/caselaws?id=179824 The Appellate Tribunal partly allowed the Revenue's appeal, upholding the deletion of the addition of expenditure under section 40A(3) of the Income-tax Act, 1961. Additionally, the disallowance on the purchase of material was modified from 3% to 6%. The decision was based on the exceptions provided in Rule 6DD(b) for the expenditure and the lack of concrete evidence for the disallowance on material purchases. The judgment was delivered on 7th December 2012. en-us Fri, 07 Dec 2012 00:00:00 +0530 Thu, 10 Mar 2016 12:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179824 The Appellate Tribunal partly allowed the Revenue's appeal, upholding the deletion of the addition of expenditure under section 40A(3) of the Income-tax Act, 1961. Additionally, the disallowance on the purchase of material was modified from 3% to 6%. The decision was based on the exceptions provided in Rule 6DD(b) for the expenditure and the lack of concrete evidence for the disallowance on material purchases. The judgment was delivered on 7th December 2012. Case-Laws Income Tax Fri, 07 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179824