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    <title>2018 (10) TMI 869 - BOMBAY HIGH COURT</title>
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    <description>The Appeal challenging the Income Tax Appellate Tribunal&#039;s order on cash payments for Kerosene purchase was dismissed. The Court upheld the disallowance under Section 40A(3) of the Income Tax Act, emphasizing the importance of legal payment channels and adherence to tax regulations. The District Supply Officer&#039;s order did not justify bypassing tax laws, and the Assessee&#039;s arguments were deemed unjustified. The Court rejected the Appeal, citing no legal errors or perversity in the factual findings.</description>
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      <description>The Appeal challenging the Income Tax Appellate Tribunal&#039;s order on cash payments for Kerosene purchase was dismissed. The Court upheld the disallowance under Section 40A(3) of the Income Tax Act, emphasizing the importance of legal payment channels and adherence to tax regulations. The District Supply Officer&#039;s order did not justify bypassing tax laws, and the Assessee&#039;s arguments were deemed unjustified. The Court rejected the Appeal, citing no legal errors or perversity in the factual findings.</description>
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      <pubDate>Mon, 08 Oct 2018 00:00:00 +0530</pubDate>
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