TaxTMI 
TaxTMI 
2018 (3) TMI 899
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....respondent P.C. 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 31st October, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2009-10. 2. Mr. Kotangale, leaned Counsel for the Revenue urges only the following question of law for our consideration : "Whether on the facts and c....
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....s. 26.79 crores in the aggregate under Section 40A(3) of the Act. This after rejecting the appellant's contention that in view of the proviso to Section 40A(3) of the Act read with Rule 6DD(e) and (k) of the Income Tax Rules (Rules), they would not be hit by Section 40A(3) of the Act. This rejection was primarily on the ground that in view of Central Board of Direct Taxes (CBDT) Circular No.8 ....
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....y (including livestock, meat, hides and skins) or dairy or poultry firming; or" 6. There were no other conditions to be satisfied in terms of the above Rules. This was particularly so as the impugned order of the Tribunal holds that neither the Act nor the Rules provides that the benefit of Rule 6DD of the Rules would be available only if the further conditions / requirements set out by the board....
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.... to Section 40A(3) of the Act and Rule 6DD(e) of the Rules is non satisfaction of the condition provided in CBDT Circular No.8 of 2016. In particular, non furnishing of a Certificate from a Veterinary Doctor. The proviso to Section 40A(3) of the Act seeks to exclude certain categories / classes of payments from its net in circumstances as prescribed. Section 2(33) of the Act defines "prescribed" m....