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Case Law Details

Case Name : Hotel Rajdhani Vs DCIT, CPC (ITAT Nagpur)
Related Assessment Year : 2018-19
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Hotel Rajdhani Vs DCIT, CPC (ITAT Nagpur)

The only issue is to be decided is as to whether the CIT(A), NFAC, Delhi justified in confirming the disallowance made by the AO u/s. 40A(3) on account of cash payment towards electricity bill paid to Maharashtra State Electricity Distribution Company Limited (MSEDCL).

MSEDCL is a State under Article 12 of the Constitution and the cash payments made to its franchise/agent is covered under Rule 6DD(b) of the Rules. Therefore, the disallowance under Section 40A(3) made by the CP

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