https://www.taxtmi.com/forum/issue?id=1566 Deposit of cash into a supplier's bank account is treated as a cash payment and attracts disallowance under section 40A(3) unless the assessee establishes a reasonable, verifiable cause for not paying by account-payee cheque or DD; direct deposit alone does not avoid the provision read with rule 6DD and factual substantiation of urgency or impracticability is required. en-us Tue, 27 Oct 2009 19:08:53 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1566 Deposit of cash into a supplier's bank account is treated as a cash payment and attracts disallowance under section 40A(3) unless the assessee establishes a reasonable, verifiable cause for not paying by account-payee cheque or DD; direct deposit alone does not avoid the provision read with rule 6DD and factual substantiation of urgency or impracticability is required. Discussion-Forum Income Tax Tue, 27 Oct 2009 19:08:53 +0530 https://www.taxtmi.com/forum/issue?id=1566