https://www.taxtmi.com/caselaws?id=2284 The High Court upheld the disallowance of Rs. 56,84,591 under section 40A(3) of the Income-tax Act for payments exceeding Rs. 10,000 made by the appellant through non-prescribed means. The appellant's claim for exemption under rule 6DD(j) of the Income-tax Rules was rejected due to insufficient evidence to prove impracticability of using cheques or demand drafts. The court found discrepancies in transaction details, lack of dealings with purported weavers, and cash purchases to established traders, leading to the dismissal of the appeal for lack of merit and failure to substantiate entitlement to exemption. en-us Mon, 30 Oct 2006 00:00:00 +0530 Mon, 13 Jun 2011 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2284 The High Court upheld the disallowance of Rs. 56,84,591 under section 40A(3) of the Income-tax Act for payments exceeding Rs. 10,000 made by the appellant through non-prescribed means. The appellant's claim for exemption under rule 6DD(j) of the Income-tax Rules was rejected due to insufficient evidence to prove impracticability of using cheques or demand drafts. The court found discrepancies in transaction details, lack of dealings with purported weavers, and cash purchases to established traders, leading to the dismissal of the appeal for lack of merit and failure to substantiate entitlement to exemption. Case-Laws Income Tax Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2284