https://www.taxtmi.com/caselaws?id=19002 The High Court of GAUHATI upheld the disallowance of cash payments made by the assessee to a company under section 40A(3) of the Income-tax Act, 1961 and rule 6DD(j) of the Income-tax Rules, 1962. Despite the assessee providing a confirmation letter explaining the need for cash payments, the court ruled in favor of the Revenue, emphasizing the lack of evidence demonstrating genuine difficulty justifying the cash payments as required by the rules. The judgment underscores the necessity of establishing legitimate reasons for cash payments to prevent tax evasion. en-us Fri, 13 May 1994 00:00:00 +0530 Tue, 03 Nov 2009 12:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19002 The High Court of GAUHATI upheld the disallowance of cash payments made by the assessee to a company under section 40A(3) of the Income-tax Act, 1961 and rule 6DD(j) of the Income-tax Rules, 1962. Despite the assessee providing a confirmation letter explaining the need for cash payments, the court ruled in favor of the Revenue, emphasizing the lack of evidence demonstrating genuine difficulty justifying the cash payments as required by the rules. The judgment underscores the necessity of establishing legitimate reasons for cash payments to prevent tax evasion. Case-Laws Income Tax Fri, 13 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19002