https://www.taxtmi.com/caselaws?id=256850 The Tribunal dismissed the appeal of the assessee, a partnership firm involved in transporting contracts, regarding the disallowance of lorry hire charges exceeding the cash payment limit under section 40A(3) of the Income-tax Act for the assessment year 2009-10. The Tribunal found the cash payments did not meet the exceptions provided in rule 6DD of the Income-tax Rules. It was determined that the assessee did not qualify for exemptions under rule 6DD and was not entitled to claim the disallowed amount as an exemption under section 40A(3). en-us Mon, 10 Feb 2014 00:00:00 +0530 Tue, 24 Feb 2015 06:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256850 The Tribunal dismissed the appeal of the assessee, a partnership firm involved in transporting contracts, regarding the disallowance of lorry hire charges exceeding the cash payment limit under section 40A(3) of the Income-tax Act for the assessment year 2009-10. The Tribunal found the cash payments did not meet the exceptions provided in rule 6DD of the Income-tax Rules. It was determined that the assessee did not qualify for exemptions under rule 6DD and was not entitled to claim the disallowed amount as an exemption under section 40A(3). Case-Laws Income Tax Mon, 10 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256850