https://www.taxtmi.com/caselaws?id=62128 The court allowed the appeal despite a delay in filing due to postal issues. The addition of Rs. 3,000 to the assessee's income under Section 40A(3) was upheld as the cash payment lacked evidence of exceptional circumstances. However, the court ruled in favor of the assessee regarding the application of Rule 6DD(j) for cash payments, deleting the addition based on exceptional circumstances of borrowing funds after banking hours. en-us Mon, 17 Apr 1978 00:00:00 +0530 Tue, 18 Jan 2011 12:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62128 The court allowed the appeal despite a delay in filing due to postal issues. The addition of Rs. 3,000 to the assessee's income under Section 40A(3) was upheld as the cash payment lacked evidence of exceptional circumstances. However, the court ruled in favor of the assessee regarding the application of Rule 6DD(j) for cash payments, deleting the addition based on exceptional circumstances of borrowing funds after banking hours. Case-Laws Income Tax Mon, 17 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62128