https://www.taxtmi.com/caselaws?id=173310 The court upheld the Ext. P6 order issued by the Commissioner of Income-tax under section 264, confirming the disallowance of cash payments exceeding Rs. 10,000 under section 40A(3). The court ruled that the exception under rule 6DD(a) of the Income-tax Rules, 1962, applies only to payments made directly to specified institutions, not to payments made to accounts maintained in those institutions. Additionally, the court dismissed the petitioner's argument regarding cash remittances through truck drivers, as it was not pursued before the Commissioner. Consequently, the petition was found to be without merit and dismissed. en-us Mon, 19 Nov 2007 00:00:00 +0530 Tue, 09 Jan 2024 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173310 The court upheld the Ext. P6 order issued by the Commissioner of Income-tax under section 264, confirming the disallowance of cash payments exceeding Rs. 10,000 under section 40A(3). The court ruled that the exception under rule 6DD(a) of the Income-tax Rules, 1962, applies only to payments made directly to specified institutions, not to payments made to accounts maintained in those institutions. Additionally, the court dismissed the petitioner's argument regarding cash remittances through truck drivers, as it was not pursued before the Commissioner. Consequently, the petition was found to be without merit and dismissed. Case-Laws Income Tax Mon, 19 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173310