https://www.taxtmi.com/caselaws?id=37652 Payments made to suppliers for purchase of goods were treated as expenditure within section 40A(3) of the Income-tax Act, so the provision applied to such purchase payments and relief was denied on that issue. Relief under rule 6DD of the Income-tax Rules was unavailable because the assessee did not establish the statutory condition of payment to the producer for produce of animal husbandry. The material principle stated is that exemption under rule 6DD depends on strict proof of the prescribed conditions, while purchase payments to suppliers fall within the disallowance framework of section 40A(3). en-us Fri, 27 Jan 1978 00:00:00 +0530 Wed, 31 Mar 2010 11:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37652 Payments made to suppliers for purchase of goods were treated as expenditure within section 40A(3) of the Income-tax Act, so the provision applied to such purchase payments and relief was denied on that issue. Relief under rule 6DD of the Income-tax Rules was unavailable because the assessee did not establish the statutory condition of payment to the producer for produce of animal husbandry. The material principle stated is that exemption under rule 6DD depends on strict proof of the prescribed conditions, while purchase payments to suppliers fall within the disallowance framework of section 40A(3). Case-Laws Income Tax Fri, 27 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37652