https://www.taxtmi.com/caselaws?id=286182 The Tribunal upheld the CIT(A)'s order, determining the assessee as a commission agent (Kachcha Arhatya) and deleting the disallowance under Section 40A(3) of Rs. 6,77,01,590. The Tribunal found the assessee's activities aligned with Kachcha Arhatya characteristics, where the payments for procuring agricultural produce were exempt under Rule 6DD. The Revenue's appeals were dismissed, affirming the CIT(A)'s decision. en-us Fri, 27 Nov 2009 00:00:00 +0530 Sat, 15 Feb 2020 15:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286182 The Tribunal upheld the CIT(A)'s order, determining the assessee as a commission agent (Kachcha Arhatya) and deleting the disallowance under Section 40A(3) of Rs. 6,77,01,590. The Tribunal found the assessee's activities aligned with Kachcha Arhatya characteristics, where the payments for procuring agricultural produce were exempt under Rule 6DD. The Revenue's appeals were dismissed, affirming the CIT(A)'s decision. Case-Laws Income Tax Fri, 27 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286182