https://www.taxtmi.com/caselaws?id=401211 The Tribunal partially allowed the appellant's appeal on both issues for statistical purposes. The issue regarding disallowance of payment made to third parties was remanded to the Assessing Officer for fresh verification based on new evidence presented, allowing Ground No. 1 raised by the appellant. In the case of disallowance under Section 40A(3) of the Income Tax Act, 1961, the Tribunal directed limited verification by the Assessing Officer regarding a portion of the payment to determine compliance, partially allowing Ground No. 2 raised by the appellant. en-us Thu, 12 Nov 2020 00:00:00 +0530 Tue, 01 Dec 2020 15:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401211 The Tribunal partially allowed the appellant's appeal on both issues for statistical purposes. The issue regarding disallowance of payment made to third parties was remanded to the Assessing Officer for fresh verification based on new evidence presented, allowing Ground No. 1 raised by the appellant. In the case of disallowance under Section 40A(3) of the Income Tax Act, 1961, the Tribunal directed limited verification by the Assessing Officer regarding a portion of the payment to determine compliance, partially allowing Ground No. 2 raised by the appellant. Case-Laws Income Tax Thu, 12 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401211