https://www.taxtmi.com/highlights?id=67149 Disallowance u/s 40A(3) read with Rule 6DD - expenses incurred in cash - payment through agent - There is no finding of the Ld.CIT(A) to the effect that the agent was not genuine .Further it is a fact on record that the agent had appeared before the AO and confirmed the said fact to him that he had acted as agent for the assessee - the situation envisaged in clause (k) of Rule 6DD is clearly satisfied - AT en-us Fri, 16 Dec 2022 12:54:55 +0530 Fri, 16 Dec 2022 12:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67149 Disallowance u/s 40A(3) read with Rule 6DD - expenses incurred in cash - payment through agent - There is no finding of the Ld.CIT(A) to the effect that the agent was not genuine .Further it is a fact on record that the agent had appeared before the AO and confirmed the said fact to him that he had acted as agent for the assessee - the situation envisaged in clause (k) of Rule 6DD is clearly satisfied - AT Highlights Income Tax Fri, 16 Dec 2022 12:54:55 +0530 https://www.taxtmi.com/highlights?id=67149