https://www.taxtmi.com/caselaws?id=189773 Cash payments made on Sundays or bank holidays were treated as eligible for the Rule 6DD(j) exception where the depot records showed the payments and the absence of corresponding head office entries did not displace that evidence. Section 40A(3) was stated to apply only if the payment, or the aggregate paid to the same person in a day, exceeded the prescribed limit and was otherwise than by account payee cheque or bank draft. Where individual cash payments were said to be below the limit but the daily aggregate had not been verified, the matter required factual examination by the Assessing Officer. en-us Tue, 30 Sep 2014 00:00:00 +0530 Thu, 19 Jan 2017 20:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189773 Cash payments made on Sundays or bank holidays were treated as eligible for the Rule 6DD(j) exception where the depot records showed the payments and the absence of corresponding head office entries did not displace that evidence. Section 40A(3) was stated to apply only if the payment, or the aggregate paid to the same person in a day, exceeded the prescribed limit and was otherwise than by account payee cheque or bank draft. Where individual cash payments were said to be below the limit but the daily aggregate had not been verified, the matter required factual examination by the Assessing Officer. Case-Laws Income Tax Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189773