https://www.taxtmi.com/caselaws?id=354850 Cash payments by a retail liquor vendor to the wholesale licensee under the West Bengal excise supply rules were treated as falling outside section 40A(3) because the payment mechanism was mandated by statute. The wholesale licensee was regarded as an instrumentality or agent of the State under the excise control framework, so the payments were treated as payments to the Government under rule 6DD(b) and, alternatively, as payments to an agent required to make cash payment on the assessee's behalf under rule 6DD(k). The disallowance was therefore deleted and upheld on challenge. en-us Fri, 02 Feb 2018 00:00:00 +0530 Mon, 05 Feb 2018 09:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354850 Cash payments by a retail liquor vendor to the wholesale licensee under the West Bengal excise supply rules were treated as falling outside section 40A(3) because the payment mechanism was mandated by statute. The wholesale licensee was regarded as an instrumentality or agent of the State under the excise control framework, so the payments were treated as payments to the Government under rule 6DD(b) and, alternatively, as payments to an agent required to make cash payment on the assessee's behalf under rule 6DD(k). The disallowance was therefore deleted and upheld on challenge. Case-Laws Income Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354850