https://www.taxtmi.com/caselaws?id=361471 The High Court of Calcutta ruled that cash payments exceeding the prescribed limit for truck loading wages without tax deduction at source were not justified under Rule 6DD(g) of the Income Tax Rules. The court found the Tribunal's decision to lack sufficient evidence and remanded the matter for fresh consideration by the Commissioner (Appeals). The court emphasized the necessity of substantiating claims for exemptions under tax rules and the importance of adherence to legal provisions. The court allowed the appeal and set aside the Tribunal's order for further review. en-us Fri, 11 May 2018 00:00:00 +0530 Wed, 06 Jun 2018 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361471 The High Court of Calcutta ruled that cash payments exceeding the prescribed limit for truck loading wages without tax deduction at source were not justified under Rule 6DD(g) of the Income Tax Rules. The court found the Tribunal's decision to lack sufficient evidence and remanded the matter for fresh consideration by the Commissioner (Appeals). The court emphasized the necessity of substantiating claims for exemptions under tax rules and the importance of adherence to legal provisions. The court allowed the appeal and set aside the Tribunal's order for further review. Case-Laws Income Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361471