https://www.taxtmi.com/caselaws?id=235415 The court upheld the application of rule 6DD(i) to protect the assessee's cash payments made to agents for raw cotton purchases, based on factual findings by the Tribunal and the first appellate authority. The court emphasized the commission charged by the payees and the commercial expediency in the transactions, leading to the dismissal of the Revenue's appeal. en-us Mon, 18 Feb 2013 00:00:00 +0530 Tue, 23 Jul 2013 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235415 The court upheld the application of rule 6DD(i) to protect the assessee's cash payments made to agents for raw cotton purchases, based on factual findings by the Tribunal and the first appellate authority. The court emphasized the commission charged by the payees and the commercial expediency in the transactions, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235415