https://www.taxtmi.com/caselaws?id=366331 The Tribunal dismissed both Revenue's appeals, upholding the CIT(A)'s orders for assessment years 2012-13 & 2013-14. The judgment affirmed the application of Rule 6DD(k), recognizing the payee as an agent of the State Government, justifying the deletion of the disallowance under section 40A(3) for cash payments in purchasing country spirit. The decision was rendered on 29/08/2018, emphasizing the adherence to legal precedents and statutory provisions. en-us Wed, 29 Aug 2018 00:00:00 +0530 Sat, 01 Sep 2018 08:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366331 The Tribunal dismissed both Revenue's appeals, upholding the CIT(A)'s orders for assessment years 2012-13 & 2013-14. The judgment affirmed the application of Rule 6DD(k), recognizing the payee as an agent of the State Government, justifying the deletion of the disallowance under section 40A(3) for cash payments in purchasing country spirit. The decision was rendered on 29/08/2018, emphasizing the adherence to legal precedents and statutory provisions. Case-Laws Income Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366331