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Case Law Details

Case Name : Kuppusamy Thankaraj Vs ITO (ITAT Chennai)
Related Assessment Year : 2018-19
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Kuppusamy Thankaraj Vs ITO (ITAT Chennai)

ITAT Chennai Deletes ₹77.95 Lakh Disallowance Under Section 40A(3): No Proof of Split Cash Payments

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeal for AY 2018-19 and deleted the disallowance of ₹77.94 lakh made under section 40A(3) in respect of cash payments for purchase of firewood.

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