https://www.taxtmi.com/caselaws?id=244803 The tribunal upheld the Commissioner of Income-tax (Appeals) decision to delete the addition under section 40A(3) based on Rule 6DD(b) exemption. The tribunal found that the payments made by the assessee for the purchase of country liquor directly to the government, as required by the government notification, were protected by the exemption. Relying on precedents and the interpretation of Rule 6DD(b), the tribunal dismissed the revenue's appeal and the assessee's cross objection for the assessment year 2010-11. en-us Fri, 21 Feb 2014 00:00:00 +0530 Tue, 04 Mar 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244803 The tribunal upheld the Commissioner of Income-tax (Appeals) decision to delete the addition under section 40A(3) based on Rule 6DD(b) exemption. The tribunal found that the payments made by the assessee for the purchase of country liquor directly to the government, as required by the government notification, were protected by the exemption. Relying on precedents and the interpretation of Rule 6DD(b), the tribunal dismissed the revenue's appeal and the assessee's cross objection for the assessment year 2010-11. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244803