https://www.taxtmi.com/caselaws?id=63075 The Tribunal upheld the AAC's decision to delete the addition under s. 40A(3) of the IT Act. The Revenue's appeal was dismissed as the cash payments made by customers directly to the sugar mills in the name of the assessee were found to be justified due to commercial expediency and fell under the exception listed in r. 6DD of the IT Rules. The Tribunal emphasized the necessity of respecting the business practices of the assessee, leading to the conclusion that the cash payments were allowable in this case. en-us Fri, 12 Aug 1977 00:00:00 +0530 Thu, 27 Jan 2011 17:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63075 The Tribunal upheld the AAC's decision to delete the addition under s. 40A(3) of the IT Act. The Revenue's appeal was dismissed as the cash payments made by customers directly to the sugar mills in the name of the assessee were found to be justified due to commercial expediency and fell under the exception listed in r. 6DD of the IT Rules. The Tribunal emphasized the necessity of respecting the business practices of the assessee, leading to the conclusion that the cash payments were allowable in this case. Case-Laws Income Tax Fri, 12 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63075