Tribunal held that documents submitted by the assessee had remained unverified by lower authorities, matter was to be remanded to Assessing Officer and assessee was to be directed to furnish all these evidences demonstrating that he had fulfilled mandatory conditions for getting benefit of rule 6DD. (AY. 2009-10)
Shri Ishtiyaq Ahmed Anurag Maheshwari & Co. v. CIT (2021) 189 ITD 73 (Delhi) (Trib.)
S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Failure to verify relevant documents-Matter remanded. [R. 6DD]