https://www.taxtmi.com/caselaws?id=16969 Cash payments were accepted as falling within the exception in rule 6DD(j), because the assessee's explanation was supported by the facts found on record. The Commissioner (Appeals) and the Tribunal reached concurrent factual conclusions, and the High Court treated the issue under section 40A(3) as one of fact rather than law. As no question of law arose from those findings, the court declined interference in the reference under section 256(1) and upheld deletion of the disallowance. en-us Tue, 07 May 1996 00:00:00 +0530 Mon, 14 Sep 2009 13:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16969 Cash payments were accepted as falling within the exception in rule 6DD(j), because the assessee's explanation was supported by the facts found on record. The Commissioner (Appeals) and the Tribunal reached concurrent factual conclusions, and the High Court treated the issue under section 40A(3) as one of fact rather than law. As no question of law arose from those findings, the court declined interference in the reference under section 256(1) and upheld deletion of the disallowance. Case-Laws Income Tax Tue, 07 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16969