https://www.taxtmi.com/caselaws?id=273127 The Tribunal allowed the appellant's appeal, ruling in favor of the appellant and deleting the disallowance made by the AO and confirmed by the CIT(A) under section 40(A)(3) of the Income Tax Act. The decision was based on the genuine nature of the payments, the absence of banking facilities in the area, and the specific circumstances of the business operations in a tribal region. en-us Wed, 16 Mar 2016 00:00:00 +0530 Wed, 06 Jun 2018 19:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273127 The Tribunal allowed the appellant's appeal, ruling in favor of the appellant and deleting the disallowance made by the AO and confirmed by the CIT(A) under section 40(A)(3) of the Income Tax Act. The decision was based on the genuine nature of the payments, the absence of banking facilities in the area, and the specific circumstances of the business operations in a tribal region. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273127