https://www.taxtmi.com/caselaws?id=24367 Cash-expenditure disallowance under section 40A(3) was examined in light of the exception for exceptional or unavoidable circumstances under rule 6DD(j) and Circular No. 220. Payment after banking hours to a representative of the payees required assessment of the surrounding facts to determine whether mitigating circumstances justified cash payment. The issue was treated as involving a mixed question of law and fact, supporting a reference on whether the claimed circumstances fell within the applicable exception. en-us Mon, 16 Jan 1989 00:00:00 +0530 Tue, 19 Jan 2010 15:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24367 Cash-expenditure disallowance under section 40A(3) was examined in light of the exception for exceptional or unavoidable circumstances under rule 6DD(j) and Circular No. 220. Payment after banking hours to a representative of the payees required assessment of the surrounding facts to determine whether mitigating circumstances justified cash payment. The issue was treated as involving a mixed question of law and fact, supporting a reference on whether the claimed circumstances fell within the applicable exception. Case-Laws Income Tax Mon, 16 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24367