HC set-aside ITAT order as deletion of sec. 40A(3) disallowance wasn't supported by stuffiest evidence

IT : Where Tribunal deleted disallowance made by Commissioner (Appeals) under section 40A(3) by granting benefit of clause (g) of Rule 6DD to assessee, in view of fact that assessee had not presented sufficient evidence before revenue authorities making it eligible for claim of said benefit, impugned order passed by Tribunal was to be set aside and, matter was to be remanded back for disposal afresh

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