Addition u/s 40A(3) - payments in cash towards purchases - ld.AR ...

Tribunal Upholds Cash Payment Additions u/s 40A(3); No Evidence Found for Rule 6DD Exemption Claim.

August 29, 2023

Case Laws Income Tax AT

Addition u/s 40A(3) - payments in cash towards purchases - ld.AR claimed that the payments were covered under the exception of Rule 6DD of the Income Tax Rules, 1962, however, no documentary evidences/ materials were furnished before the Tribunal substantiating and corroborating the claim of the assessee that they are covered under the exception of Rule 6DD of the Income Tax Rules. - Additions confirmed - AT

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Addition u/s 40A(3) - payments in cash towards purchases - ld.AR ...

Tribunal Upholds Cash Payment Additions u/s 40A(3); No Evidence Found for Rule 6DD Exemption Claim.

August 29, 2023

Case Laws Income Tax AT

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