https://www.taxtmi.com/caselaws?id=363785 Cash payment to a Government-notified warehouse supplying country spirit was treated as falling within the exception in Rule 6DD(b) of the Income-tax Rules, 1962, because the warehouse was identified by notification as the authorised source for the relevant goods. The Tribunal's reliance on that notification and on its earlier view in a similar matter was accepted, and the cash transaction was therefore regarded as protected by the statutory exception. The assessee's position was left undisturbed and no interference was made with the Tribunal's conclusion. en-us Mon, 11 Jun 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363785 Cash payment to a Government-notified warehouse supplying country spirit was treated as falling within the exception in Rule 6DD(b) of the Income-tax Rules, 1962, because the warehouse was identified by notification as the authorised source for the relevant goods. The Tribunal's reliance on that notification and on its earlier view in a similar matter was accepted, and the cash transaction was therefore regarded as protected by the statutory exception. The assessee's position was left undisturbed and no interference was made with the Tribunal's conclusion. Case-Laws Income Tax Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363785