https://www.taxtmi.com/caselaws?id=425523 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletions of additions made by the AO for unexplained expenditure and cash payments disallowed under Section 40A(3) of the Income Tax Act. The Tribunal emphasized the lack of corroborative evidence and highlighted the inapplicability of legal provisions, such as Rule 6DD(j) and Section 132(4A), in its decision. en-us Thu, 09 Jun 2022 00:00:00 +0530 Mon, 25 Jul 2022 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425523 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s deletions of additions made by the AO for unexplained expenditure and cash payments disallowed under Section 40A(3) of the Income Tax Act. The Tribunal emphasized the lack of corroborative evidence and highlighted the inapplicability of legal provisions, such as Rule 6DD(j) and Section 132(4A), in its decision. Case-Laws Income Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425523