https://www.taxtmi.com/caselaws?id=330972 The ITAT allowed the assessee's appeal, holding that the cash payments made directly into the bank accounts of the wholesalers were genuine, met the business expediency criteria, and fell under the exceptions of Rule 6DD. The disallowance under Section 40A(3) was thus reversed. en-us Wed, 22 Jun 2016 00:00:00 +0530 Wed, 10 Aug 2016 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330972 The ITAT allowed the assessee's appeal, holding that the cash payments made directly into the bank accounts of the wholesalers were genuine, met the business expediency criteria, and fell under the exceptions of Rule 6DD. The disallowance under Section 40A(3) was thus reversed. Case-Laws Income Tax Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330972