https://www.taxtmi.com/caselaws?id=338628 The ITAT Delhi allowed the appellant's appeal, setting aside the disallowances under section 40A(3) for cash purchases of raw material and freight charges, directing the AO to reevaluate the issues raised during the proceedings. The tribunal emphasized procedural fairness and adherence to legal principles in tax assessments, highlighting the importance of providing the appellant with the opportunity to cross-examine witnesses and the limitations on separate additions once books are rejected under section 145 of the Income-tax Act. en-us Tue, 08 Nov 2016 00:00:00 +0530 Mon, 06 Feb 2017 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338628 The ITAT Delhi allowed the appellant's appeal, setting aside the disallowances under section 40A(3) for cash purchases of raw material and freight charges, directing the AO to reevaluate the issues raised during the proceedings. The tribunal emphasized procedural fairness and adherence to legal principles in tax assessments, highlighting the importance of providing the appellant with the opportunity to cross-examine witnesses and the limitations on separate additions once books are rejected under section 145 of the Income-tax Act. Case-Laws Income Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338628