https://www.taxtmi.com/caselaws?id=275724 The High Court declined to entertain the Revenue's appeal challenging the Tribunal's decision on the addition made by the Assessing Officer, citing a previous related appeal. However, the Court admitted the appeal to consider the application of Section 40A(3) of the Act to cash purchases, the deletion of unutilized Cenvat/Modvat credit, and the impact of the Supreme Court's decision in a specific case post the amendment to Section 145A. The Court's decision focused on addressing these issues raised by the Revenue in the context of the Income Tax Act. en-us Mon, 10 Feb 2014 00:00:00 +0530 Sun, 14 Oct 2018 18:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275724 The High Court declined to entertain the Revenue's appeal challenging the Tribunal's decision on the addition made by the Assessing Officer, citing a previous related appeal. However, the Court admitted the appeal to consider the application of Section 40A(3) of the Act to cash purchases, the deletion of unutilized Cenvat/Modvat credit, and the impact of the Supreme Court's decision in a specific case post the amendment to Section 145A. The Court's decision focused on addressing these issues raised by the Revenue in the context of the Income Tax Act. Case-Laws Income Tax Mon, 10 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275724