https://www.taxtmi.com/caselaws?id=300890 The appeal was allowed by the Tribunal, setting aside the orders of the ld. CIT(A) and AO. The Tribunal found that the cash payments exceeding the limit for fuel purchases were made through drivers acting as agents, falling under Rule 6DD(k) exemption as no individual bill exceeded the threshold. Consequently, the disallowance under Sec. 40A(3) of the I.T. Act was deemed unsustainable, leading to the deletion of the amount from the assessee's income for Assessment Year 2008-09. en-us Thu, 21 Jun 2012 00:00:00 +0530 Wed, 02 Mar 2022 14:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300890 The appeal was allowed by the Tribunal, setting aside the orders of the ld. CIT(A) and AO. The Tribunal found that the cash payments exceeding the limit for fuel purchases were made through drivers acting as agents, falling under Rule 6DD(k) exemption as no individual bill exceeded the threshold. Consequently, the disallowance under Sec. 40A(3) of the I.T. Act was deemed unsustainable, leading to the deletion of the amount from the assessee's income for Assessment Year 2008-09. Case-Laws Income Tax Thu, 21 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300890