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    <title>Cash Payments for Elderly Father Exempt from Disallowance u/s 40A(3) Due to Rule 6DD(k) Exception.</title>
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    <description>Disallowance u/s 40A(3) - purchasing material for old father on cash payments - assessee and his son were acting in the relationship of principal and agent and the impugned cash payments are clearly covered under exception carved out by rule 6DD(k). - AT</description>
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      <description>Disallowance u/s 40A(3) - purchasing material for old father on cash payments - assessee and his son were acting in the relationship of principal and agent and the impugned cash payments are clearly covered under exception carved out by rule 6DD(k). - AT</description>
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