https://www.taxtmi.com/caselaws?id=344457 The Tribunal remanded the case back to the CIT(A) for fresh consideration. The CIT(A) was instructed to seek a remand report from the AO, examine the business exigency for cash payments, and allow deductions if payments were made due to business needs. Furthermore, the CIT(A) was directed to assess cash payments made on holidays, potentially allowing deductions if payments were urgent for business purposes. The assessee's appeal was allowed for statistical purposes. en-us Fri, 09 Jun 2017 00:00:00 +0530 Sat, 17 Jun 2017 11:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344457 The Tribunal remanded the case back to the CIT(A) for fresh consideration. The CIT(A) was instructed to seek a remand report from the AO, examine the business exigency for cash payments, and allow deductions if payments were made due to business needs. Furthermore, the CIT(A) was directed to assess cash payments made on holidays, potentially allowing deductions if payments were urgent for business purposes. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344457