https://www.taxtmi.com/caselaws?id=366331 Cash payments made for country spirit purchases through a licensed excise wholesaler operating under the West Bengal excise regime were treated as falling within the exceptions to section 40A(3). The Tribunal held that the regulated payee functioned as a Government-linked authority for Rule 6DD(b) purposes and also as an agent required to receive cash on behalf of the principal under Rule 6DD(k). Because the Revenue did not show any factual or legal distinction from the earlier co-ordinate bench view, the cash-payment disallowance was deleted and the assessee's relief was upheld. en-us Wed, 29 Aug 2018 00:00:00 +0530 Sat, 01 Sep 2018 08:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366331 Cash payments made for country spirit purchases through a licensed excise wholesaler operating under the West Bengal excise regime were treated as falling within the exceptions to section 40A(3). The Tribunal held that the regulated payee functioned as a Government-linked authority for Rule 6DD(b) purposes and also as an agent required to receive cash on behalf of the principal under Rule 6DD(k). Because the Revenue did not show any factual or legal distinction from the earlier co-ordinate bench view, the cash-payment disallowance was deleted and the assessee's relief was upheld. Case-Laws Income Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366331