https://www.taxtmi.com/caselaws?id=332772 The Tribunal partly allowed the appeal, directing re-examination of the disallowance under Section 40(a)(ia) for statistical purposes. It deleted the disallowance under Section 40A(3) for cash payments exceeding Rs. 20,000, as the payments to small farmers were genuine and fell within exceptions. Additionally, the sustained disallowance of excess salary payments was deleted, as the Tribunal found no substantial evidence to support the disallowance, considering business exigencies and employee conditions. en-us Wed, 10 Aug 2016 00:00:00 +0530 Mon, 26 Sep 2016 10:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332772 The Tribunal partly allowed the appeal, directing re-examination of the disallowance under Section 40(a)(ia) for statistical purposes. It deleted the disallowance under Section 40A(3) for cash payments exceeding Rs. 20,000, as the payments to small farmers were genuine and fell within exceptions. Additionally, the sustained disallowance of excess salary payments was deleted, as the Tribunal found no substantial evidence to support the disallowance, considering business exigencies and employee conditions. Case-Laws Income Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332772