https://www.taxtmi.com/caselaws?id=13338 The HC determined that the Tribunal erred in applying Rule 6DD(j) exceptions to the assessee's cash payments in unaccounted transactions. The assessee failed to prove the genuineness of payments and identity of payees, as required by Rule 6DD(j). Consequently, the court ruled in favor of the Revenue, rejecting the Tribunal's decision. en-us Thu, 10 Feb 2005 00:00:00 +0530 Tue, 14 May 2024 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13338 The HC determined that the Tribunal erred in applying Rule 6DD(j) exceptions to the assessee's cash payments in unaccounted transactions. The assessee failed to prove the genuineness of payments and identity of payees, as required by Rule 6DD(j). Consequently, the court ruled in favor of the Revenue, rejecting the Tribunal's decision. Case-Laws Income Tax Thu, 10 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13338