https://www.taxtmi.com/caselaws?id=333825 Cash deposits directly into a supplier's bank account for purchases of country spirit were treated as falling within the Rule 6DD exception to section 40A(3), because the payments were made in the regulated West Bengal Excise supply framework and were linked to the statutory arrangement governing the supplier's role. The Tribunal accepted that, on these facts, the payment could be regarded as payment to the Government or alternatively to an agent required to receive cash on the principal's behalf. The disallowance was therefore deleted and the assessee succeeded. en-us Tue, 04 Oct 2016 00:00:00 +0530 Tue, 25 Oct 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333825 Cash deposits directly into a supplier's bank account for purchases of country spirit were treated as falling within the Rule 6DD exception to section 40A(3), because the payments were made in the regulated West Bengal Excise supply framework and were linked to the statutory arrangement governing the supplier's role. The Tribunal accepted that, on these facts, the payment could be regarded as payment to the Government or alternatively to an agent required to receive cash on the principal's behalf. The disallowance was therefore deleted and the assessee succeeded. Case-Laws Income Tax Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333825