https://www.taxtmi.com/caselaws?id=9876 The court dismissed the appeal, upholding the Tribunal's decision to restore the order of the assessing authority. The assessee failed to meet the requirements of rule 6DD(j) of the Income-tax Rules, 1962, regarding cash payments exceeding Rs. 10,000. The court found that the assessee did not provide sufficient evidence to justify the exceptional circumstances necessitating cash payments. The Tribunal's decision regarding confirmation letters was deemed justified, as the assessee did not fulfill the burden of proof for claiming deductions. The court concluded that the Tribunal's decision did not violate principles of natural justice, ruling in favor of the Revenue. en-us Tue, 04 Jul 2006 00:00:00 +0530 Mon, 13 Jun 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9876 The court dismissed the appeal, upholding the Tribunal's decision to restore the order of the assessing authority. The assessee failed to meet the requirements of rule 6DD(j) of the Income-tax Rules, 1962, regarding cash payments exceeding Rs. 10,000. The court found that the assessee did not provide sufficient evidence to justify the exceptional circumstances necessitating cash payments. The Tribunal's decision regarding confirmation letters was deemed justified, as the assessee did not fulfill the burden of proof for claiming deductions. The court concluded that the Tribunal's decision did not violate principles of natural justice, ruling in favor of the Revenue. Case-Laws Income Tax Tue, 04 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9876