ITAT deletes addition under section 40A(3) for Cash payments to BSNL

Kamta Prasad Mittal Vs Dy. CIT (ITAT Lucknow) It is an undisputed fact that a Demand Note was issued by BSNL requiring the assessee to make payments in cash and genuinity of the payments to BSNL was never doubted by the With regard to the observation of the ld. CIT(A) that BSNL is not a State within the meaning of Article 12 of the Constitution of India, we find that it is in the contrary as per various judicial pronouncements. The definition of State as enshrined in Article 12 includes local or other authorities within the territory of India or under the control of the Government of India. Th...