https://www.taxtmi.com/caselaws?id=350233 The tribunal allowed the appeals for both AY 2006-07 and AY 2007-08, directing the deletion of the disallowance under section 40A(3) due to the absence of incriminating material and the genuineness of the payments. The assessment orders were found to be without jurisdiction and not sustainable, leading to the appeals being allowed in favor of the assessee. en-us Fri, 15 Sep 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350233 The tribunal allowed the appeals for both AY 2006-07 and AY 2007-08, directing the deletion of the disallowance under section 40A(3) due to the absence of incriminating material and the genuineness of the payments. The assessment orders were found to be without jurisdiction and not sustainable, leading to the appeals being allowed in favor of the assessee. Case-Laws Income Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350233