2009 (12) TMI 30

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'ble Prakash Krishna,J. Hon'ble Subhash Chandra Nigam,J. The present appeal has been filed against the order dated 25.11.1999 passed by Income Tax Appellate Tribunal in ITA No.1238(Alld) of 1993. The matter relates to the assessment year 1988-89. The only dispute raised in the appeal is with regard to the payment made in cash and the applicability of Section 40A(3) of the Income Tax Act, ....