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<h1>High Court dismisses Revenue's petition under Income-tax Act, upholds Tribunal decision on cash payments.</h1> The High Court of Punjab and Haryana dismissed the Revenue's petition under section 256(2) of the Income-tax Act, 1961. The Tribunal's decision regarding ... Payments In Cash The High Court of Punjab and Haryana dismissed the Revenue's petition under section 256(2) of the Income-tax Act, 1961. The Tribunal's decision regarding cash payments and rule 6DD(j) of the Income-tax Rules, 1962 was upheld based on factual circumstances. The court found no merit in the petition and dismissed it.