https://www.taxtmi.com/caselaws?id=368891 The Tribunal allowed the appeal of the assessee, setting aside the order of the CIT(A) and deleting the disallowance of Rs. 22,19,660/- under Section 40(a)(ia) of the Income Tax Act. The Tribunal found that the assessee acted in good faith by relying on the Form 15I submitted by the truck owner and should not be penalized for the false declaration made by the truck owner, in line with the precedent set by the Gujarat High Court. en-us Fri, 12 Oct 2018 00:00:00 +0530 Tue, 16 Oct 2018 09:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368891 The Tribunal allowed the appeal of the assessee, setting aside the order of the CIT(A) and deleting the disallowance of Rs. 22,19,660/- under Section 40(a)(ia) of the Income Tax Act. The Tribunal found that the assessee acted in good faith by relying on the Form 15I submitted by the truck owner and should not be penalized for the false declaration made by the truck owner, in line with the precedent set by the Gujarat High Court. Case-Laws Income Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368891