https://www.taxtmi.com/caselaws?id=22576 The High Court of Allahabad ruled that the qualifying words in rule 6DD(f) of the Income-tax Rules apply to all sub-clauses, not just specific ones. Payments exceeding Rs. 2,500 made to brokers or suppliers for timber purchases by a timber firm were not exempt under rule 6DD(f)(i) as they were not directly made to cultivators, growers, or producers. The Court sided with the Revenue, denying the deductions claimed by the assessee and held that the payments did not meet the legislative intent of the provision. No costs were awarded in the case. en-us Tue, 05 Mar 1991 00:00:00 +0530 Fri, 11 Dec 2009 12:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22576 The High Court of Allahabad ruled that the qualifying words in rule 6DD(f) of the Income-tax Rules apply to all sub-clauses, not just specific ones. Payments exceeding Rs. 2,500 made to brokers or suppliers for timber purchases by a timber firm were not exempt under rule 6DD(f)(i) as they were not directly made to cultivators, growers, or producers. The Court sided with the Revenue, denying the deductions claimed by the assessee and held that the payments did not meet the legislative intent of the provision. No costs were awarded in the case. Case-Laws Income Tax Tue, 05 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22576