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of HC held that u/s 40A, cash payments are restricted to prevent false income claims. Exemptions allowed for special circumstances where bank transactions are impossible. Assessee must prove cash payment necessity and no income escape. Cloth business failed to show exigency for cash payments on last day of assessment year. Lack of evidence on payments and income declaration led to dismissal of WP. Onus on assessee to prove compliance with cash payment restrictions.
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