https://www.taxtmi.com/caselaws?id=393528 The Tribunal ruled in favor of the assessee, allowing relief from the disallowance of cash payments to agents of coal suppliers and truck drivers under section 40A(3) of the Income-tax Act, 1961. The Tribunal considered the exceptions provided in Rule 6DD(g) and Rule 6DD(j), along with the business expediency justifications for the cash payments. Additionally, the Tribunal admitted and adjudicated upon the revised and additional grounds of appeal, ensuring a fair and comprehensive resolution of the case. en-us Tue, 15 Oct 2019 00:00:00 +0530 Wed, 18 Mar 2020 11:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393528 The Tribunal ruled in favor of the assessee, allowing relief from the disallowance of cash payments to agents of coal suppliers and truck drivers under section 40A(3) of the Income-tax Act, 1961. The Tribunal considered the exceptions provided in Rule 6DD(g) and Rule 6DD(j), along with the business expediency justifications for the cash payments. Additionally, the Tribunal admitted and adjudicated upon the revised and additional grounds of appeal, ensuring a fair and comprehensive resolution of the case. Case-Laws Income Tax Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393528