https://www.taxtmi.com/caselaws?id=456768 The Tribunal remitted both issues back to the Assessing Officer for re-evaluation. The first issue involved disallowance under section 40A(3) due to cash payments exceeding Rs. 20,000, requiring further examination of evidence. The second issue concerned disallowance under section 40(a)(ia) for non-deduction of TDS on transport charges, necessitating reconsideration in light of recent judicial decisions. The Revenue's appeal was allowed for statistical purposes, mandating a comprehensive review by the Assessing Officer. en-us Fri, 08 Aug 2014 00:00:00 +0530 Tue, 13 Aug 2024 19:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456768 The Tribunal remitted both issues back to the Assessing Officer for re-evaluation. The first issue involved disallowance under section 40A(3) due to cash payments exceeding Rs. 20,000, requiring further examination of evidence. The second issue concerned disallowance under section 40(a)(ia) for non-deduction of TDS on transport charges, necessitating reconsideration in light of recent judicial decisions. The Revenue's appeal was allowed for statistical purposes, mandating a comprehensive review by the Assessing Officer. Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456768