https://www.taxtmi.com/caselaws?id=63072 The Appellate Tribunal ITAT Delhi-A allowed the appeal in favor of the assessee, concerning the admissibility of deductions under Rule 6DD of the Income-tax Rules, 1962 for cash payments exceeding Rs. 2,500. The Tribunal accepted the exceptional circumstances presented by the assessee, where payees lacked bank accounts, making crossed cheques or bank drafts impractical. Consequently, the Tribunal permitted the deduction of the disputed cash payments, emphasizing the genuine difficulties faced by the payees and the applicability of Rule 6DD(j) in such scenarios. The judgment underscores the necessity to consider practical challenges in encashing non-cash payments for determining tax law deductions. en-us Fri, 07 Jan 1977 00:00:00 +0530 Thu, 27 Jan 2011 17:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63072 The Appellate Tribunal ITAT Delhi-A allowed the appeal in favor of the assessee, concerning the admissibility of deductions under Rule 6DD of the Income-tax Rules, 1962 for cash payments exceeding Rs. 2,500. The Tribunal accepted the exceptional circumstances presented by the assessee, where payees lacked bank accounts, making crossed cheques or bank drafts impractical. Consequently, the Tribunal permitted the deduction of the disputed cash payments, emphasizing the genuine difficulties faced by the payees and the applicability of Rule 6DD(j) in such scenarios. The judgment underscores the necessity to consider practical challenges in encashing non-cash payments for determining tax law deductions. Case-Laws Income Tax Fri, 07 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63072