https://www.taxtmi.com/highlights?id=35959 Cash payments - violation u/s 40A(3) - where the payment is made to the agent of the payer, Rule 6DD comes to the rescue and not otherwise. The truck drivers are not the agent of the assessee company and thus not covered under the exception carved out in Rule 6DD. en-us Fri, 18 Aug 2017 16:09:18 +0530 Fri, 18 Aug 2017 16:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35959 Cash payments - violation u/s 40A(3) - where the payment is made to the agent of the payer, Rule 6DD comes to the rescue and not otherwise. The truck drivers are not the agent of the assessee company and thus not covered under the exception carved out in Rule 6DD. Highlights Income Tax Fri, 18 Aug 2017 16:09:18 +0530 https://www.taxtmi.com/highlights?id=35959