LAXMINARAYAN TRANSPORT,JAJPUR ROAD, JAJPUR vs. ACIT, CIRCLE-1(1) CUTTACK, CUTTACK
In the result, appeal of the assessee stands partly allowed
ITA 130/CTK/2024[2015-16]Status: HeardITAT Cuttack03 Jun 2024AY 2015-16
Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16
For Appellant: Shri Mohit Sheth, AdvFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 40A(3)Section 80G
5. I have considered the rival submissions. Admittedly, the provisions of Rule 6DD(j) is not available in its original form. A perusal of the provisions of section 40A(3) of the Act specifies that if the payment made to a person in a single day exceeds Rs.10,000/- in cash, the same is liable to be disallowed. Admittedly, these
