https://www.taxtmi.com/caselaws?id=361033 Cash payments for country liquor purchases were held to fall within recognised Rule 6DD exceptions, so the section 40A(3) disallowance was deleted. Purchase-related additions concerning undisclosed purchases, empty bottles and the Form 26AS difference were not sustained in full because the disputed amounts were treated as part of purchases already reflected in the profit and loss account. On reconciliation, only the unreconciled balance remained unexplained, so the additions were restricted to that amount and the balance was deleted, resulting in partial relief to the assessee. en-us Wed, 23 May 2018 00:00:00 +0530 Mon, 28 May 2018 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361033 Cash payments for country liquor purchases were held to fall within recognised Rule 6DD exceptions, so the section 40A(3) disallowance was deleted. Purchase-related additions concerning undisclosed purchases, empty bottles and the Form 26AS difference were not sustained in full because the disputed amounts were treated as part of purchases already reflected in the profit and loss account. On reconciliation, only the unreconciled balance remained unexplained, so the additions were restricted to that amount and the balance was deleted, resulting in partial relief to the assessee. Case-Laws Income Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361033