https://www.taxtmi.com/caselaws?id=25845 The High Court dismissed the application, affirming that the matter was a question of fact and not a question of law. The judgment emphasized the importance of business expediency and factual circumstances in determining the validity of cash payments made by the assessee under section 40A(3) of the Income-tax Act, 1961, referencing rule 6DD(j) and practical difficulties faced by the assessee in the distribution of perishable goods. The Court highlighted that decisions on cash payments should consider the specific context of each case rather than a strict legal interpretation. en-us Fri, 08 Aug 1986 00:00:00 +0530 Mon, 01 Feb 2010 12:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25845 The High Court dismissed the application, affirming that the matter was a question of fact and not a question of law. The judgment emphasized the importance of business expediency and factual circumstances in determining the validity of cash payments made by the assessee under section 40A(3) of the Income-tax Act, 1961, referencing rule 6DD(j) and practical difficulties faced by the assessee in the distribution of perishable goods. The Court highlighted that decisions on cash payments should consider the specific context of each case rather than a strict legal interpretation. Case-Laws Income Tax Fri, 08 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25845