https://www.taxtmi.com/caselaws?id=26302 The Tribunal upheld the Appellate Assistant Commissioner's decision, exempting disallowance under section 40A(3) of the Income-tax Act for cash payments due to genuine difficulties in making payments through banks, covered under rule 6DD(j) of the Income-tax Rules. The court concurred with this decision, rejecting the Revenue's appeal and directing parties to bear their own costs. The judgment emphasized the adequacy of the appellate authorities' assessments and the application of rule 6DD(j) in justifying the cash payments, rendering the interpretation of section 40A(3) academic. en-us Tue, 07 Aug 1984 00:00:00 +0530 Thu, 04 Feb 2010 11:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26302 The Tribunal upheld the Appellate Assistant Commissioner's decision, exempting disallowance under section 40A(3) of the Income-tax Act for cash payments due to genuine difficulties in making payments through banks, covered under rule 6DD(j) of the Income-tax Rules. The court concurred with this decision, rejecting the Revenue's appeal and directing parties to bear their own costs. The judgment emphasized the adequacy of the appellate authorities' assessments and the application of rule 6DD(j) in justifying the cash payments, rendering the interpretation of section 40A(3) academic. Case-Laws Income Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26302