https://www.taxtmi.com/caselaws?id=21285 The court upheld the Tribunal's decision allowing cash payments exceeding Rs. 2,500 under exceptional circumstances, in line with Circular No. 220. The payments made by the assessee to M/s. Meghdoot Pistons (P.) Ltd. were considered genuine and unavoidable, falling within the scope of rule 6DD(j) of the Income-tax Rules. Consequently, the court ruled in favor of the assessee, affirming the deduction of these payments and answering the referred question affirmatively, with no order as to costs. en-us Wed, 04 Nov 1992 00:00:00 +0530 Sat, 21 Nov 2009 12:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21285 The court upheld the Tribunal's decision allowing cash payments exceeding Rs. 2,500 under exceptional circumstances, in line with Circular No. 220. The payments made by the assessee to M/s. Meghdoot Pistons (P.) Ltd. were considered genuine and unavoidable, falling within the scope of rule 6DD(j) of the Income-tax Rules. Consequently, the court ruled in favor of the assessee, affirming the deduction of these payments and answering the referred question affirmatively, with no order as to costs. Case-Laws Income Tax Wed, 04 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21285