https://www.taxtmi.com/caselaws?id=338700 Cash deposits made into the bank account of a wholesale licencee for country spirit purchases, under a West Bengal excise scheme requiring payment of duty, cost price and bottling charges through that channel, were treated as payment to a Government-authorised agent and brought within Rule 6DD(b) and Rule 6DD(k); the disallowance under section 40A(3) was deleted. Cash payments made to M/s United Spirits Ltd. for beer purchases were made in excess of the prescribed limit and no Rule 6DD exception was shown; the disallowance under section 40A(3) was upheld. The assessee therefore obtained only partial relief. en-us Fri, 18 Nov 2016 00:00:00 +0530 Thu, 09 Feb 2017 13:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338700 Cash deposits made into the bank account of a wholesale licencee for country spirit purchases, under a West Bengal excise scheme requiring payment of duty, cost price and bottling charges through that channel, were treated as payment to a Government-authorised agent and brought within Rule 6DD(b) and Rule 6DD(k); the disallowance under section 40A(3) was deleted. Cash payments made to M/s United Spirits Ltd. for beer purchases were made in excess of the prescribed limit and no Rule 6DD exception was shown; the disallowance under section 40A(3) was upheld. The assessee therefore obtained only partial relief. Case-Laws Income Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338700