https://www.taxtmi.com/caselaws?id=433074 The Tribunal ruled in favor of the assessee, finding that payments exceeding Rs.10,000 made in cash towards the electricity bill to Maharashtra State Electricity Distribution Company Limited (MSEDCL) by a hotel and lodging firm were justified under Rule 6DD(b) of the Income Tax Rules. The Tribunal considered MSEDCL as a State entity under Article 12 of the Constitution, akin to payments made to the State, and therefore, the disallowance under section 40A(3) was deemed unjustified. The appeal was allowed, overturning the decision of the CIT(A) and CPC. en-us Fri, 16 Dec 2022 00:00:00 +0530 Fri, 20 Jan 2023 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433074 The Tribunal ruled in favor of the assessee, finding that payments exceeding Rs.10,000 made in cash towards the electricity bill to Maharashtra State Electricity Distribution Company Limited (MSEDCL) by a hotel and lodging firm were justified under Rule 6DD(b) of the Income Tax Rules. The Tribunal considered MSEDCL as a State entity under Article 12 of the Constitution, akin to payments made to the State, and therefore, the disallowance under section 40A(3) was deemed unjustified. The appeal was allowed, overturning the decision of the CIT(A) and CPC. Case-Laws Income Tax Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433074