https://www.taxtmi.com/highlights?id=56278 Disallowance u/s 40A(3) - payment to transporters in cash - The assessee has demonstrated before the authorities below that the payments were made for purchase of agricultural produce. On the other hand, there is no evidence on record to conclude that the questioned payments do not come within the ambit of rule 6DD(e) of the Income Tax Rules. Even the AO did not examine the concerned farmers or sought their explanation to verify the contention of the assessee. - AT en-us Tue, 12 Jan 2021 13:32:07 +0530 Tue, 12 Jan 2021 13:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56278 Disallowance u/s 40A(3) - payment to transporters in cash - The assessee has demonstrated before the authorities below that the payments were made for purchase of agricultural produce. On the other hand, there is no evidence on record to conclude that the questioned payments do not come within the ambit of rule 6DD(e) of the Income Tax Rules. Even the AO did not examine the concerned farmers or sought their explanation to verify the contention of the assessee. - AT Highlights Income Tax Tue, 12 Jan 2021 13:32:07 +0530 https://www.taxtmi.com/highlights?id=56278