https://www.taxtmi.com/caselaws?id=22964 Cash payments were held to fall within rule 6DD(j) where the Tribunal accepted the assessee's explanation and found the transactions genuine. Because no perversity or lack of supporting material was shown in that factual appreciation, the exemption was available and the assessee was entitled to relief under the rule. en-us Thu, 22 Nov 1990 00:00:00 +0530 Wed, 27 Apr 2016 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22964 Cash payments were held to fall within rule 6DD(j) where the Tribunal accepted the assessee's explanation and found the transactions genuine. Because no perversity or lack of supporting material was shown in that factual appreciation, the exemption was available and the assessee was entitled to relief under the rule. Case-Laws Income Tax Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22964