Tag: Rule 6DD
Addition u/s 40A(3) for cash payment to labour for loading charges deleted by ITAT In a recent judgment, the ITAT Cuttack has deleted additions u/s 40A(3) for cash payments to labourers for loading charges holding that labourers out of common knowledge would not accept payments through banking channels …
Disallowance u/s 40A(3) for cash expenditure incurred in Foreign Country upheld. The Expression “rupee” in section 40A(3) means expenditure incurred in rupee terms ABCAUS Case Law CitationABCAUS 3389 (2020) (09) ITAT Important case law relied upon by the parties:Vodafone India Services Pvt. Ltd. v/s Union of India & …
Disallowance 40A3 for cash payments by brick kiln quashed as payments made to truck drivers at night after banking hours at village without banking facilities ABCAUS Case Law Citation:ABCAUS 3180 (2019) (10) ITAT Important case law relied upon by the parties:CIT vs. Raja Pal Automobiles (2010) 320 ITR …
Cash payments for purchase of liquor to government authorized licencee covered by exception provided under Rule 6DD. ITAT deletes addition u/s 40A(3) ABCAUS Case Law Citation: ABCAUS 2432 (2018) 07 ITAT The Appellant assessee had filed the present appeal against the order passed by CIT(A) inter alia in …