https://www.taxtmi.com/caselaws?id=28125 The court partially allowed the petition, directing the Tribunal to refer the issue of whether the proven facts constituted exceptional circumstances under r. 6DD(j) to the court for legal consideration. The Tribunal's decision to delete cash payments exceeding Rs. 2,500 made by the assessee engaged in speculative business and gambling was upheld based on the need to avoid criminal prosecution, despite the Revenue's argument that such circumstances arising from an unlawful activity did not qualify as exceptional. en-us Mon, 16 May 1983 00:00:00 +0530 Fri, 19 Feb 2010 11:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28125 The court partially allowed the petition, directing the Tribunal to refer the issue of whether the proven facts constituted exceptional circumstances under r. 6DD(j) to the court for legal consideration. The Tribunal's decision to delete cash payments exceeding Rs. 2,500 made by the assessee engaged in speculative business and gambling was upheld based on the need to avoid criminal prosecution, despite the Revenue's argument that such circumstances arising from an unlawful activity did not qualify as exceptional. Case-Laws Income Tax Mon, 16 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28125