https://www.taxtmi.com/caselaws?id=461442 Income Tax Tribunal case addressing cash payment disallowance under Section 40A(3). The Tribunal ruled against the assessee, finding payments to a dairy manufacturing company did not qualify for exemption under Rule 6DD(e), which specifically applies to cultivators and producers. The cash payments exceeding Rs. 20,000 were consequently disallowed, restoring the Assessing Officer's original determination. en-us Tue, 11 Jun 2013 00:00:00 +0530 Mon, 07 Apr 2025 18:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461442 Income Tax Tribunal case addressing cash payment disallowance under Section 40A(3). The Tribunal ruled against the assessee, finding payments to a dairy manufacturing company did not qualify for exemption under Rule 6DD(e), which specifically applies to cultivators and producers. The cash payments exceeding Rs. 20,000 were consequently disallowed, restoring the Assessing Officer's original determination. Case-Laws Income Tax Tue, 11 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461442