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of <h1>Payments via Book Adjustment Exempt from Disallowance Under Rule 6DD(d) for Goods or Services Provided by Assessee.</h1> As per Rule 6DD(d), disallowance is not applicable when a payment is made through book adjustment against a liability incurred by the payee for goods supplied or services rendered by the assessee. This provision ensures that such transactions are not subject to disallowance under the specified rule, facilitating smoother accounting practices within the framework of income tax regulations.
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