https://www.taxtmi.com/caselaws?id=27286 The court ruled in favor of the assessee, holding that they were entitled to exemption under clauses (f) and (j) of Rule 6DD regarding cash payments for the purchase of goods. The court found that the payments were genuine, the payee's identity was established, and there was no fraudulent intent. As a result, the court concluded that the assessee met the conditions for exemption under the mentioned rule clauses, and therefore, the court ruled against the Revenue in this matter. en-us Tue, 29 Jan 1985 00:00:00 +0530 Sun, 02 May 2010 23:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27286 The court ruled in favor of the assessee, holding that they were entitled to exemption under clauses (f) and (j) of Rule 6DD regarding cash payments for the purchase of goods. The court found that the payments were genuine, the payee's identity was established, and there was no fraudulent intent. As a result, the court concluded that the assessee met the conditions for exemption under the mentioned rule clauses, and therefore, the court ruled against the Revenue in this matter. Case-Laws Income Tax Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27286