https://www.taxtmi.com/caselaws?id=361577 The Tribunal remanded the case back to the Assessing Officer for factual verification and adjudication. The appellant's appeal was partly allowed, with instructions for the AO to reassess the disallowance under section 40A(3) based on whether each vend maintained separate accounts and made independent payments. The Tribunal emphasized that the exceptions under Rule 6DD are exhaustive and do not include considerations of genuineness or business expediency. en-us Fri, 01 Jun 2018 00:00:00 +0530 Sat, 09 Jun 2018 21:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361577 The Tribunal remanded the case back to the Assessing Officer for factual verification and adjudication. The appellant's appeal was partly allowed, with instructions for the AO to reassess the disallowance under section 40A(3) based on whether each vend maintained separate accounts and made independent payments. The Tribunal emphasized that the exceptions under Rule 6DD are exhaustive and do not include considerations of genuineness or business expediency. Case-Laws Income Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361577