https://www.taxtmi.com/caselaws?id=325137 The Tribunal allowed the assessee's appeal in part. The addition of Rs. 30,00,000 based on a sworn statement was deleted, citing lack of corroborative evidence. However, the additions under Section 40A(3) of Rs. 19,46,899 and Rs. 14,34,188 were upheld as the payments made in cash did not qualify for exemption under Rule 6DD. The decision was rendered on February 10, 2016, in Chennai. en-us Wed, 10 Feb 2016 00:00:00 +0530 Thu, 10 Mar 2016 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325137 The Tribunal allowed the assessee's appeal in part. The addition of Rs. 30,00,000 based on a sworn statement was deleted, citing lack of corroborative evidence. However, the additions under Section 40A(3) of Rs. 19,46,899 and Rs. 14,34,188 were upheld as the payments made in cash did not qualify for exemption under Rule 6DD. The decision was rendered on February 10, 2016, in Chennai. Case-Laws Income Tax Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325137