https://www.taxtmi.com/caselaws?id=282993 The Tribunal upheld the assessee's contention that cash purchases from a government-authorized distributor were protected under Rule 6DD(b) of the Income Tax Rules. The Tribunal found the purchases compliant with state regulations and considered them payments to the government agent, exempting them from section 40A(3) of the Income Tax Act. Consequently, the addition made by the Assessing Officer was deleted, and the appeal was partly allowed. The Tribunal dismissed the revenue's appeal, affirming that the payments to the authorized distributor should be treated as payments to the government, thus falling under the exemption provided by Rule 6DD(b). 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 The Tribunal upheld the assessee's contention that cash purchases from a government-authorized distributor were protected under Rule 6DD(b) of the Income Tax Rules. The Tribunal found the purchases compliant with state regulations and considered them payments to the government agent, exempting them from section 40A(3) of the Income Tax Act. Consequently, the addition made by the Assessing Officer was deleted, and the appeal was partly allowed. The Tribunal dismissed the revenue's appeal, affirming that the payments to the authorized distributor should be treated as payments to the government, thus falling under the exemption provided by Rule 6DD(b). Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282993