https://www.taxtmi.com/caselaws?id=25941 The court held that the assessee is entitled to exemption under Rule 6(DD) due to lack of bank accounts and established payee identities. The court declined to answer the first question and ruled in favor of the assessee on the second question. The reference was answered accordingly with no costs incurred. en-us Tue, 20 Jan 1987 00:00:00 +0530 Mon, 01 Feb 2010 17:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25941 The court held that the assessee is entitled to exemption under Rule 6(DD) due to lack of bank accounts and established payee identities. The court declined to answer the first question and ruled in favor of the assessee on the second question. The reference was answered accordingly with no costs incurred. Case-Laws Income Tax Tue, 20 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25941