https://www.taxtmi.com/caselaws?id=209688 The Tribunal upheld the disallowance of Rs. 3,94,958 under section 40A(3) of the Income-tax Act, 1961, confirming the addition to the total income. The Tribunal found that the payments made in cash to M/s. Bartaman Pvt. Ltd. were not exempt from disallowance as the assessee failed to prove exceptional circumstances or compliance with Rule 6DD. The appeal was dismissed, affirming the decisions of the lower authorities. en-us Thu, 31 Mar 2011 00:00:00 +0530 Mon, 06 Feb 2012 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209688 The Tribunal upheld the disallowance of Rs. 3,94,958 under section 40A(3) of the Income-tax Act, 1961, confirming the addition to the total income. The Tribunal found that the payments made in cash to M/s. Bartaman Pvt. Ltd. were not exempt from disallowance as the assessee failed to prove exceptional circumstances or compliance with Rule 6DD. The appeal was dismissed, affirming the decisions of the lower authorities. Case-Laws Income Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209688