https://www.taxtmi.com/caselaws?id=189960 The Tribunal upheld the decisions of the CIT(A) in deleting the disallowed amounts under Sections 40A(3) and 40(a)(ia) of the Income-tax Act. The Tribunal found justifications for the payments made for petrol and subcontracted work, emphasizing the factual nature of the issues and the lack of intervention required. The Tax Appeal was dismissed due to the absence of substantial legal questions, highlighting the significance of proper verification and factual considerations in such matters. en-us Tue, 19 Mar 2013 00:00:00 +0530 Fri, 27 Jan 2017 18:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189960 The Tribunal upheld the decisions of the CIT(A) in deleting the disallowed amounts under Sections 40A(3) and 40(a)(ia) of the Income-tax Act. The Tribunal found justifications for the payments made for petrol and subcontracted work, emphasizing the factual nature of the issues and the lack of intervention required. The Tax Appeal was dismissed due to the absence of substantial legal questions, highlighting the significance of proper verification and factual considerations in such matters. Case-Laws Income Tax Tue, 19 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189960