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    <title>2019 (9) TMI 90 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the application of Rule 6DD exceptions to cash transactions involving the purchase of country liquor, emphasizing the genuineness and legitimacy of payments made through authorized channels. The decision highlighted the importance of legal interpretations, precedents, and specific regulations governing different types of liquor transactions in determining the applicability of section 40A(3) and Rule 6DD exceptions. The appellant&#039;s appeal was dismissed, aligning with established judicial precedents and confirming the Ld. CIT(A)&#039;s decision.</description>
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      <title>2019 (9) TMI 90 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=385322</link>
      <description>The Tribunal upheld the application of Rule 6DD exceptions to cash transactions involving the purchase of country liquor, emphasizing the genuineness and legitimacy of payments made through authorized channels. The decision highlighted the importance of legal interpretations, precedents, and specific regulations governing different types of liquor transactions in determining the applicability of section 40A(3) and Rule 6DD exceptions. The appellant&#039;s appeal was dismissed, aligning with established judicial precedents and confirming the Ld. CIT(A)&#039;s decision.</description>
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