https://www.taxtmi.com/caselaws?id=38364 The court did not extensively address the applicability of Section 40A(3) but assumed it covered the payments made for purchasing sugar. It emphasized the exceptions under Rule 6DD(j) for payments exceeding Rs. 2,500, considering practical difficulties faced by the assessee in making payments to co-operative societies in cash. The court ruled in favor of the assessee, finding the disallowance unjustified due to business expediency and logistical constraints, directing the Commissioner to bear the reference costs. en-us Mon, 04 Jul 1977 00:00:00 +0530 Mon, 05 Apr 2010 17:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38364 The court did not extensively address the applicability of Section 40A(3) but assumed it covered the payments made for purchasing sugar. It emphasized the exceptions under Rule 6DD(j) for payments exceeding Rs. 2,500, considering practical difficulties faced by the assessee in making payments to co-operative societies in cash. The court ruled in favor of the assessee, finding the disallowance unjustified due to business expediency and logistical constraints, directing the Commissioner to bear the reference costs. Case-Laws Income Tax Mon, 04 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38364