https://www.taxtmi.com/caselaws?id=16489 Cash payments for raw-material purchases were found to fall within the exceptional and unavoidable circumstances contemplated by rule 6DD(j), because the commission agent demanded cash, the supporting affidavit and account copy were accepted as true, and the deponent was not cross-examined. On that uncontroverted evidence, the Tribunal's factual finding was held not to suffer from illegality and could not be disturbed in reference jurisdiction. The payments therefore were not disallowable under section 40A(3), and the assessee remained entitled to the deduction. en-us Wed, 10 Sep 1997 00:00:00 +0530 Tue, 08 Sep 2009 11:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16489 Cash payments for raw-material purchases were found to fall within the exceptional and unavoidable circumstances contemplated by rule 6DD(j), because the commission agent demanded cash, the supporting affidavit and account copy were accepted as true, and the deponent was not cross-examined. On that uncontroverted evidence, the Tribunal's factual finding was held not to suffer from illegality and could not be disturbed in reference jurisdiction. The payments therefore were not disallowable under section 40A(3), and the assessee remained entitled to the deduction. Case-Laws Income Tax Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16489