https://www.taxtmi.com/caselaws?id=31785 Cash payments were treated as falling within the exception in rule 6DD(j) where the assessee showed that the village had no banking facility and payment by cheque was not practicable. The appellate authority and the Tribunal recorded concurrent findings that banking facilities were unavailable and the payments were genuine, so the disallowance under section 40A(3) was deleted. The Gujarat High Court upheld that deletion and did not entertain the appeal. en-us Thu, 11 Oct 2007 00:00:00 +0530 Mon, 13 Jun 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31785 Cash payments were treated as falling within the exception in rule 6DD(j) where the assessee showed that the village had no banking facility and payment by cheque was not practicable. The appellate authority and the Tribunal recorded concurrent findings that banking facilities were unavailable and the payments were genuine, so the disallowance under section 40A(3) was deleted. The Gujarat High Court upheld that deletion and did not entertain the appeal. Case-Laws Income Tax Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31785