https://www.taxtmi.com/caselaws?id=421075 The ITAT allowed the appeal, overturning the CIT(A)'s decision and ruling in favor of the assessee. The ITAT considered the necessity of cash payments for political advertisements during state elections and the exceptions under Rule 6DD based on business exigencies, ultimately finding no disallowance under section 40A(3) warranted. en-us Wed, 13 Apr 2022 00:00:00 +0530 Sat, 16 Apr 2022 08:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421075 The ITAT allowed the appeal, overturning the CIT(A)'s decision and ruling in favor of the assessee. The ITAT considered the necessity of cash payments for political advertisements during state elections and the exceptions under Rule 6DD based on business exigencies, ultimately finding no disallowance under section 40A(3) warranted. Case-Laws Income Tax Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421075