Allowing the appeal of the revenue the Court held that ; deletion of addition by Tribunal on ground that expenditure negligible considering turnover of assessee is not justified .Matter remitted to AO to redo assessment on consideration of related documents . ( AY.2012-13)
CIT v. Vasantha Subramanian Hospitals Pvt. Ltd (2018) 408 ITR 176/ 258 taxman 396 / 172 DTR 423/( 2019) 307 CTR 569(Mad) (HC)
S. 40A(3) :Expenses or payments not deductible – Cash payments exceeding prescribed limits -Deletion of addition by Tribunal on ground that expenditure negligible considering turnover of assessee -Matter Remitted to AO to redo assessment on consideration of related documents .