https://www.taxtmi.com/caselaws?id=11218 The High Court remanded the case back to the Tribunal, instructing the assessee to provide confirmatory letters from the transporting agency to support their claim of exceptional or unavoidable circumstances for cash payments exceeding Rs. 10,000. The Court emphasized the importance of complying with Rule 6DD(j) and producing necessary evidence as per Circular No. 220. The Tribunal's decision was set aside, and the matter was directed for fresh consideration in line with the guidelines established by the Gujarat High Court and the Supreme Court. en-us Mon, 01 Sep 2003 00:00:00 +0530 Sun, 02 Aug 2009 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11218 The High Court remanded the case back to the Tribunal, instructing the assessee to provide confirmatory letters from the transporting agency to support their claim of exceptional or unavoidable circumstances for cash payments exceeding Rs. 10,000. The Court emphasized the importance of complying with Rule 6DD(j) and producing necessary evidence as per Circular No. 220. The Tribunal's decision was set aside, and the matter was directed for fresh consideration in line with the guidelines established by the Gujarat High Court and the Supreme Court. Case-Laws Income Tax Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11218