https://www.taxtmi.com/caselaws?id=193215 The ITAT upheld the CIT(A)'s decision on the restriction of disallowance under section 40A(3) due to the absence of banking facilities in the villages. However, the ITAT remanded the issue of determining the source of payment of income tax back to the AO for further examination, allowing the revenue's appeal for statistical purposes. en-us Fri, 14 Jun 2013 00:00:00 +0530 Tue, 18 Jul 2017 18:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193215 The ITAT upheld the CIT(A)'s decision on the restriction of disallowance under section 40A(3) due to the absence of banking facilities in the villages. However, the ITAT remanded the issue of determining the source of payment of income tax back to the AO for further examination, allowing the revenue's appeal for statistical purposes. Case-Laws Income Tax Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193215