https://www.taxtmi.com/caselaws?id=779100 HC set aside the disallowance under s.40A(3) and remanded the issue to the AO for fresh adjudication, permitting the assessee to place relevant material to justify cash payments under the proviso and Rule 6DD. The Tribunal's and AO's adverse findings on s.40A(3) were vacated to afford a fresh opportunity to substantiate the claim. The Tribunal's decision on s.40(a)(ia) remains undisturbed. The Tribunal's earlier remand to the AO for verification under s.68 is recorded. en-us Mon, 22 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779100 HC set aside the disallowance under s.40A(3) and remanded the issue to the AO for fresh adjudication, permitting the assessee to place relevant material to justify cash payments under the proviso and Rule 6DD. The Tribunal's and AO's adverse findings on s.40A(3) were vacated to afford a fresh opportunity to substantiate the claim. The Tribunal's decision on s.40(a)(ia) remains undisturbed. The Tribunal's earlier remand to the AO for verification under s.68 is recorded. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779100