https://www.taxtmi.com/caselaws?id=405022 The Tribunal remanded the case back to the Assessing Officer for the appellant to establish the necessity of Sunday payments and why section 40A(3) does not apply, ensuring principles of natural justice are followed. The appeal was partly allowed for statistical purposes. The judgment primarily focused on the disallowance of cash payments under section 40A(3), with no specific details discussed regarding the disallowance under section 14A. en-us Thu, 21 Jan 2021 00:00:00 +0530 Wed, 10 Mar 2021 08:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405022 The Tribunal remanded the case back to the Assessing Officer for the appellant to establish the necessity of Sunday payments and why section 40A(3) does not apply, ensuring principles of natural justice are followed. The appeal was partly allowed for statistical purposes. The judgment primarily focused on the disallowance of cash payments under section 40A(3), with no specific details discussed regarding the disallowance under section 14A. Case-Laws Income Tax Thu, 21 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405022