https://www.taxtmi.com/caselaws?id=358534 Cash deposits made directly into the bank account of a liquor wholesale supplier were treated as falling within the exceptions in rule 6DD because the supplier operated under the West Bengal excise framework as a State-controlled warehouse and wholesale licensee, and the payment mode was required by the excise authorities. On that basis, the Tribunal treated the transaction as payment to the Government or to an agent acting on its behalf under rule 6DD(b) and rule 6DD(k). Applying its earlier coordinate bench view on materially identical facts, the disallowance under section 40A(3) was deleted. en-us Wed, 11 Apr 2018 00:00:00 +0530 Fri, 13 Apr 2018 08:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358534 Cash deposits made directly into the bank account of a liquor wholesale supplier were treated as falling within the exceptions in rule 6DD because the supplier operated under the West Bengal excise framework as a State-controlled warehouse and wholesale licensee, and the payment mode was required by the excise authorities. On that basis, the Tribunal treated the transaction as payment to the Government or to an agent acting on its behalf under rule 6DD(b) and rule 6DD(k). Applying its earlier coordinate bench view on materially identical facts, the disallowance under section 40A(3) was deleted. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358534