https://www.taxtmi.com/caselaws?id=179751 The Tribunal allowed the assessee's appeal, ruling that no disallowance under Section 40A(3) could be made as no expenditure was claimed in the Profit & Loss account. The Tribunal also accepted the assessee's argument that payments to farmers in villages without banking facilities fell under Rule 6DD exceptions, except for payments to certain parties in Jaipur. The entire disallowance sustained by the CIT (A) was deleted, and the appeal was allowed on 12.8.2011. en-us Fri, 12 Aug 2011 00:00:00 +0530 Mon, 09 Oct 2017 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179751 The Tribunal allowed the assessee's appeal, ruling that no disallowance under Section 40A(3) could be made as no expenditure was claimed in the Profit & Loss account. The Tribunal also accepted the assessee's argument that payments to farmers in villages without banking facilities fell under Rule 6DD exceptions, except for payments to certain parties in Jaipur. The entire disallowance sustained by the CIT (A) was deleted, and the appeal was allowed on 12.8.2011. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179751