https://www.taxtmi.com/caselaws?id=283031 The Tribunal upheld the CIT(A)'s decision to delete the addition made on account of cash payments, ruling that the cash payments were protected under Rule 6DD(b) of the Income Tax Rules, 1962, as they were made to a government agent in compliance with specific rules related to excise duties. The Tribunal found that the assessee's cash payments to a territorial licensee bottling plant were exempt under Rule 6DD(b) as per government notification, dismissing the Revenue's appeal and affirming the lower court's decision. en-us Wed, 28 Mar 2018 00:00:00 +0530 Wed, 04 Sep 2019 13:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283031 The Tribunal upheld the CIT(A)'s decision to delete the addition made on account of cash payments, ruling that the cash payments were protected under Rule 6DD(b) of the Income Tax Rules, 1962, as they were made to a government agent in compliance with specific rules related to excise duties. The Tribunal found that the assessee's cash payments to a territorial licensee bottling plant were exempt under Rule 6DD(b) as per government notification, dismissing the Revenue's appeal and affirming the lower court's decision. Case-Laws Income Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283031