https://www.taxtmi.com/caselaws?id=285976 The Tribunal, in a case concerning additions made by the Assessing Officer under section 40A(3) of the Income Tax Act for cash payments exceeding specified limits to a State Government Company, dismissed the revenue's appeals for A.Ys. 2008-09 and 2009-10. The Tribunal upheld the decision of the ld. CIT(A) that the payments to the Government company were covered under Rule 6DD(b) of the Income-tax Rules, 1962, and did not warrant disallowances under section 40A(3) of the Act. The Tribunal's order on 22nd August 2013 affirmed that the payments were valid. en-us Thu, 22 Aug 2013 00:00:00 +0530 Wed, 05 Feb 2020 16:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285976 The Tribunal, in a case concerning additions made by the Assessing Officer under section 40A(3) of the Income Tax Act for cash payments exceeding specified limits to a State Government Company, dismissed the revenue's appeals for A.Ys. 2008-09 and 2009-10. The Tribunal upheld the decision of the ld. CIT(A) that the payments to the Government company were covered under Rule 6DD(b) of the Income-tax Rules, 1962, and did not warrant disallowances under section 40A(3) of the Act. The Tribunal's order on 22nd August 2013 affirmed that the payments were valid. Case-Laws Income Tax Thu, 22 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285976