https://www.taxtmi.com/caselaws?id=258907 The Tribunal upheld the disallowance under Section 40A(3) of the Income Tax Act, ruling that the payments did not qualify for exemptions under Rule 6DD. The assessee was found to have been given sufficient opportunity to present its case, and the appeal was dismissed in full. The judgment stressed adherence to statutory provisions and the limited circumstances in which exceptions to cash payment disallowances are allowed. en-us Fri, 20 Feb 2015 00:00:00 +0530 Wed, 11 Mar 2015 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258907 The Tribunal upheld the disallowance under Section 40A(3) of the Income Tax Act, ruling that the payments did not qualify for exemptions under Rule 6DD. The assessee was found to have been given sufficient opportunity to present its case, and the appeal was dismissed in full. The judgment stressed adherence to statutory provisions and the limited circumstances in which exceptions to cash payment disallowances are allowed. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258907