https://www.taxtmi.com/caselaws?id=330354 Cash transportation payments alleged to have been made under business compulsion and on Sundays required verification against the exception under Rule 6DD before section 40A(3) disallowance could be sustained. The record lacked sufficient corroborative material on the exact circumstances, mode of payment, and supporting evidence, so a final merits determination was not appropriate. The matter was remanded to the Assessing Officer for fresh adjudication after examining the evidence and giving the assessee an opportunity of hearing. en-us Mon, 13 Jun 2016 00:00:00 +0530 Sat, 23 Jul 2016 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330354 Cash transportation payments alleged to have been made under business compulsion and on Sundays required verification against the exception under Rule 6DD before section 40A(3) disallowance could be sustained. The record lacked sufficient corroborative material on the exact circumstances, mode of payment, and supporting evidence, so a final merits determination was not appropriate. The matter was remanded to the Assessing Officer for fresh adjudication after examining the evidence and giving the assessee an opportunity of hearing. Case-Laws Income Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330354