https://www.taxtmi.com/caselaws?id=11669 The court held that cash payments exceeding Rs. 2,500 made to a supplier were genuine and made under unavoidable circumstances to maintain a harmonious relationship. The court found the payments fell within the exceptions of Rule 6DD(j) and should not be disallowed under Section 40A(3). The judgment emphasized considering business expediency and genuine difficulties faced by the assessee in making cash payments, highlighting the practical approach needed in interpreting tax provisions. The decision favored the assessee, reversing the Tribunal's decision. en-us Mon, 12 May 2003 00:00:00 +0530 Mon, 13 Jun 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11669 The court held that cash payments exceeding Rs. 2,500 made to a supplier were genuine and made under unavoidable circumstances to maintain a harmonious relationship. The court found the payments fell within the exceptions of Rule 6DD(j) and should not be disallowed under Section 40A(3). The judgment emphasized considering business expediency and genuine difficulties faced by the assessee in making cash payments, highlighting the practical approach needed in interpreting tax provisions. The decision favored the assessee, reversing the Tribunal's decision. Case-Laws Income Tax Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11669