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    <title>2019 (7) TMI 1995 - ITAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, deleting the addition made under section 40A(3) of the Income Tax Act for cash payments exceeding Rs. 20,000 for raw materials. The appellant&#039;s claim under Rule 6DD(k) for cash payments to agents was accepted, overturning the lower authorities&#039; decisions. The appeal was allowed, and the order was issued on July 19, 2019, in Chennai.</description>
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      <description>The Tribunal ruled in favor of the appellant, deleting the addition made under section 40A(3) of the Income Tax Act for cash payments exceeding Rs. 20,000 for raw materials. The appellant&#039;s claim under Rule 6DD(k) for cash payments to agents was accepted, overturning the lower authorities&#039; decisions. The appeal was allowed, and the order was issued on July 19, 2019, in Chennai.</description>
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