https://www.taxtmi.com/caselaws?id=766276 Section 40A(3) is not absolute and must be read with rule 6DD, which exempts payments made to the Government. Cash payment to the Kerala State Electricity Board was treated as payment to a State instrumentality within Article 12, so the statutory exception applied. On that basis, the cash payment was not liable to disallowance under section 40A(3), and the addition was deleted in favour of the assessee. en-us Wed, 19 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766276 Section 40A(3) is not absolute and must be read with rule 6DD, which exempts payments made to the Government. Cash payment to the Kerala State Electricity Board was treated as payment to a State instrumentality within Article 12, so the statutory exception applied. On that basis, the cash payment was not liable to disallowance under section 40A(3), and the addition was deleted in favour of the assessee. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766276