https://www.taxtmi.com/highlights?id=54997 Disallowance under section 40A(3) - Cash purchase - cash payments through truck drivers - According to the assessee, the truck driver acts as an agent of the assessee. - There is no privity of contract between the person receiving the sums in cash and the assessee and the truck driver. Such payments are not protected under rule 6 DD (k) of the Rules. On this premise, we reject contention of the assessee. - AT en-us Sat, 03 Oct 2020 15:23:31 +0530 Sat, 03 Oct 2020 15:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54997 Disallowance under section 40A(3) - Cash purchase - cash payments through truck drivers - According to the assessee, the truck driver acts as an agent of the assessee. - There is no privity of contract between the person receiving the sums in cash and the assessee and the truck driver. Such payments are not protected under rule 6 DD (k) of the Rules. On this premise, we reject contention of the assessee. - AT Highlights Income Tax Sat, 03 Oct 2020 15:23:31 +0530 https://www.taxtmi.com/highlights?id=54997