https://www.taxtmi.com/caselaws?id=15802 The High Court of Kerala reviewed a case involving the deduction of Rs. 50,000 under section 40A(3) of the Income-tax Act, 1961. The Appellate Tribunal allowed the deduction for a payment to Rajan for cashew kernels, considered horticultural produce under rule 6DD. However, the Tribunal's order lacked clarity on the specific rule under which the payment fell. The Court emphasized the need for precise findings on whether the payment aligned with rule 6DD(f) or rule 6DD(j. The case was remanded to the Tribunal for further examination to determine the correct classification under rule 6DD. en-us Tue, 01 Dec 1998 00:00:00 +0530 Sat, 29 Aug 2009 11:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15802 The High Court of Kerala reviewed a case involving the deduction of Rs. 50,000 under section 40A(3) of the Income-tax Act, 1961. The Appellate Tribunal allowed the deduction for a payment to Rajan for cashew kernels, considered horticultural produce under rule 6DD. However, the Tribunal's order lacked clarity on the specific rule under which the payment fell. The Court emphasized the need for precise findings on whether the payment aligned with rule 6DD(f) or rule 6DD(j. The case was remanded to the Tribunal for further examination to determine the correct classification under rule 6DD. Case-Laws Income Tax Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15802