https://www.taxtmi.com/caselaws?id=766592 Bearer cheque payments made to material suppliers in villages without banking facilities fell within Rule 6DD(j), as village certificates showed no bank or branch was operating there; the section 40A(3) disallowance was therefore deleted. Payments for map design and planning under section 40(a)(ia) were not finally deleted, because the taxability of the recipients and whether they had already offered the amounts to tax required verification; that issue was remitted to the Assessing Officer for factual examination, giving only partial relief to the assessee. en-us Tue, 25 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766592 Bearer cheque payments made to material suppliers in villages without banking facilities fell within Rule 6DD(j), as village certificates showed no bank or branch was operating there; the section 40A(3) disallowance was therefore deleted. Payments for map design and planning under section 40(a)(ia) were not finally deleted, because the taxability of the recipients and whether they had already offered the amounts to tax required verification; that issue was remitted to the Assessing Officer for factual examination, giving only partial relief to the assessee. Case-Laws Income Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766592