https://www.taxtmi.com/caselaws?id=19570 The High Court ruled in favor of the assessee, directing the Income-tax Officer to reconsider the disallowance of advertisement expenses under Section 40A(3) and Rule 6DD. The Court held that Section 40A(3) supersedes Rule 6B(3) due to its more flexible nature and presence of saving clauses. It emphasized that the assessee could justify not using crossed cheques or bank drafts based on business expediency or lack of banking facilities. The Tribunal's decision to refer the matter back to the Income-tax Officer was upheld, allowing the assessee to demonstrate the genuineness of the payments. en-us Tue, 14 Jun 1994 00:00:00 +0530 Sat, 07 Nov 2009 11:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19570 The High Court ruled in favor of the assessee, directing the Income-tax Officer to reconsider the disallowance of advertisement expenses under Section 40A(3) and Rule 6DD. The Court held that Section 40A(3) supersedes Rule 6B(3) due to its more flexible nature and presence of saving clauses. It emphasized that the assessee could justify not using crossed cheques or bank drafts based on business expediency or lack of banking facilities. The Tribunal's decision to refer the matter back to the Income-tax Officer was upheld, allowing the assessee to demonstrate the genuineness of the payments. Case-Laws Income Tax Tue, 14 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19570