https://www.taxtmi.com/caselaws?id=37672 The High Court upheld the disallowance of cash payments exceeding Rs. 2,500 under section 40A(3) of the Income Tax Act but found the denial of opportunity to summon parties unjust. The Tribunal's deletion of the addition without remand was deemed legally unjustified. The Court directed the case to be remanded for fresh assessment. en-us Mon, 18 Sep 1978 00:00:00 +0530 Wed, 31 Mar 2010 12:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37672 The High Court upheld the disallowance of cash payments exceeding Rs. 2,500 under section 40A(3) of the Income Tax Act but found the denial of opportunity to summon parties unjust. The Tribunal's deletion of the addition without remand was deemed legally unjustified. The Court directed the case to be remanded for fresh assessment. Case-Laws Income Tax Mon, 18 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37672