https://www.taxtmi.com/caselaws?id=182409 The ITAT dismissed the Revenue's appeal against the CIT(A)'s order for the assessment year 2008-09, upholding the decision to allow relief to the assessee regarding the disallowance under section 40A(3) for cash payments to agents. The ITAT relied on a previous judgment for the assessment year 2007-08, which found that the cash payments to agents were justified under Rule 6DD(k) as required for purchasing petrol or diesel. The ITAT affirmed the CIT(A)'s decision based on consistency of facts, leading to the dismissal of the Revenue's appeal on 05-09-2014. en-us Fri, 05 Sep 2014 00:00:00 +0530 Mon, 09 May 2016 23:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182409 The ITAT dismissed the Revenue's appeal against the CIT(A)'s order for the assessment year 2008-09, upholding the decision to allow relief to the assessee regarding the disallowance under section 40A(3) for cash payments to agents. The ITAT relied on a previous judgment for the assessment year 2007-08, which found that the cash payments to agents were justified under Rule 6DD(k) as required for purchasing petrol or diesel. The ITAT affirmed the CIT(A)'s decision based on consistency of facts, leading to the dismissal of the Revenue's appeal on 05-09-2014. Case-Laws Income Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182409