https://www.taxtmi.com/caselaws?id=372872 The Court held that the Tribunal erred in confirming the disallowance under Section 40A(3) of the Income Tax Act. Despite uncrossed drafts, payments were routed through bank channels, meeting the provision's purpose. The Court allowed the appeal, directing the Assessing Officer to grant relief and set aside the Tribunal's decision. en-us Thu, 29 Nov 2018 00:00:00 +0530 Wed, 10 Apr 2019 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372872 The Court held that the Tribunal erred in confirming the disallowance under Section 40A(3) of the Income Tax Act. Despite uncrossed drafts, payments were routed through bank channels, meeting the provision's purpose. The Court allowed the appeal, directing the Assessing Officer to grant relief and set aside the Tribunal's decision. Case-Laws Income Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372872