https://www.taxtmi.com/caselaws?id=17384 The Tribunal deleted the addition made under section 40A(3) of the Income-tax Act, 1961, as it found no evidence of intentional splitting of payments by the assessee, emphasizing the requirement for positive proof before inferring a breach of the section. The court directed the Tribunal to refer the question regarding the deletion for consideration, holding the refusal to state the case as unsustainable. The court allowed the application without costs, fixed the counsel fee, and stressed prompt consideration of the referred question. en-us Tue, 16 Apr 1996 00:00:00 +0530 Tue, 22 Sep 2009 10:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17384 The Tribunal deleted the addition made under section 40A(3) of the Income-tax Act, 1961, as it found no evidence of intentional splitting of payments by the assessee, emphasizing the requirement for positive proof before inferring a breach of the section. The court directed the Tribunal to refer the question regarding the deletion for consideration, holding the refusal to state the case as unsustainable. The court allowed the application without costs, fixed the counsel fee, and stressed prompt consideration of the referred question. Case-Laws Income Tax Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17384