https://www.taxtmi.com/highlights?id=71726 Addition u/s 40A(3) - payments in cash towards purchases - ld.AR claimed that the payments were covered under the exception of Rule 6DD of the Income Tax Rules, 1962, however, no documentary evidences/ materials were furnished before the Tribunal substantiating and corroborating the claim of the assessee that they are covered under the exception of Rule 6DD of the Income Tax Rules. - Additions confirmed - AT en-us Tue, 29 Aug 2023 08:38:07 +0530 Tue, 29 Aug 2023 08:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71726 Addition u/s 40A(3) - payments in cash towards purchases - ld.AR claimed that the payments were covered under the exception of Rule 6DD of the Income Tax Rules, 1962, however, no documentary evidences/ materials were furnished before the Tribunal substantiating and corroborating the claim of the assessee that they are covered under the exception of Rule 6DD of the Income Tax Rules. - Additions confirmed - AT Highlights Income Tax Tue, 29 Aug 2023 08:38:07 +0530 https://www.taxtmi.com/highlights?id=71726