https://www.taxtmi.com/highlights?id=67828 addition on the basis of information displayed on the website of the sale tax department. - MSEDCL is a State under Article 12 of the Constitution and the cash payments made to its franchise/agent is covered under Rule 6DD(b) of the Rules. Therefore, the disallowance made by the CPC and as confirmed by the CIT(A) is not justified. - AT en-us Fri, 20 Jan 2023 09:15:30 +0530 Fri, 20 Jan 2023 09:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67828 addition on the basis of information displayed on the website of the sale tax department. - MSEDCL is a State under Article 12 of the Constitution and the cash payments made to its franchise/agent is covered under Rule 6DD(b) of the Rules. Therefore, the disallowance made by the CPC and as confirmed by the CIT(A) is not justified. - AT Highlights Income Tax Fri, 20 Jan 2023 09:15:30 +0530 https://www.taxtmi.com/highlights?id=67828