https://www.taxtmi.com/caselaws?id=253242 Cash payments for bottling charges were considered against the disallowance rule in section 40A(3), which denies deduction for expenditure paid otherwise than by account payee cheque or bank draft above the prescribed limit. Rule 6DD(j) was described as a narrow exception available only where cheque or draft payment was impracticable or caused genuine difficulty in exceptional or unavoidable circumstances, and where genuineness and identity of the payee were proved. Rule 14 of the Karnataka Excise Licences (General Conditions) Rules, 1967 was treated as governing liquor sales by a licencee, not purchases from bottling agents or the Government, so the claimed cash-compulsion did not apply and the disallowance was attracted. en-us Mon, 22 Sep 2014 00:00:00 +0530 Tue, 18 Nov 2014 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253242 Cash payments for bottling charges were considered against the disallowance rule in section 40A(3), which denies deduction for expenditure paid otherwise than by account payee cheque or bank draft above the prescribed limit. Rule 6DD(j) was described as a narrow exception available only where cheque or draft payment was impracticable or caused genuine difficulty in exceptional or unavoidable circumstances, and where genuineness and identity of the payee were proved. Rule 14 of the Karnataka Excise Licences (General Conditions) Rules, 1967 was treated as governing liquor sales by a licencee, not purchases from bottling agents or the Government, so the claimed cash-compulsion did not apply and the disallowance was attracted. Case-Laws Income Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253242