https://www.taxtmi.com/caselaws?id=363056 Under the West Bengal excise payment mechanism for country spirit, retail vendors were required to deposit duty, cost price and related charges through the wholesale licensee's bank account in the manner prescribed by the State rules. On those facts, such payments were treated as made under a statutory framework requiring payment in the prescribed form and as payments to an agent acting for the payer. The result is that the amounts fell within the exceptions in rule 6DD(b) and rule 6DD(k) of the Income-tax Rules, 1962, so disallowance under section 40A(3) of the Income-tax Act, 1961 was not attracted. en-us Wed, 04 Jul 2018 00:00:00 +0530 Sat, 07 Jul 2018 08:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363056 Under the West Bengal excise payment mechanism for country spirit, retail vendors were required to deposit duty, cost price and related charges through the wholesale licensee's bank account in the manner prescribed by the State rules. On those facts, such payments were treated as made under a statutory framework requiring payment in the prescribed form and as payments to an agent acting for the payer. The result is that the amounts fell within the exceptions in rule 6DD(b) and rule 6DD(k) of the Income-tax Rules, 1962, so disallowance under section 40A(3) of the Income-tax Act, 1961 was not attracted. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363056