https://www.taxtmi.com/caselaws?id=282993 Cash payments for liquor purchases made to a State Government-appointed agent were treated as payments to the Government for the purposes of the excise supply arrangement, so the exception in Rule 6DD(b) applied. On that footing, the disallowance under section 40A(3) for cash purchases of liquor was not sustainable, and the addition was deleted in favour of the assessee. en-us Wed, 04 Jul 2018 00:00:00 +0530 Tue, 03 Sep 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282993 Cash payments for liquor purchases made to a State Government-appointed agent were treated as payments to the Government for the purposes of the excise supply arrangement, so the exception in Rule 6DD(b) applied. On that footing, the disallowance under section 40A(3) for cash purchases of liquor was not sustainable, and the addition was deleted in favour of the assessee. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282993