https://www.taxtmi.com/caselaws?id=465730 Cash payments for purchase of fruits were examined against the disallowance rule in section 40A(3). The text notes that section 40A(3) disallows expenditure paid otherwise than through banking channels above the prescribed limit, but Rule 6DD provides exceptions, including payments for agricultural produce under Rule 6DD(e)(i). Because the audit remark was only general and did not give transaction-wise particulars, or show whether the amount reflected a single payment or multiple entries to one person, the disallowance was treated as unsustainable and deleted. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 06 Jan 2026 22:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465730 Cash payments for purchase of fruits were examined against the disallowance rule in section 40A(3). The text notes that section 40A(3) disallows expenditure paid otherwise than through banking channels above the prescribed limit, but Rule 6DD provides exceptions, including payments for agricultural produce under Rule 6DD(e)(i). Because the audit remark was only general and did not give transaction-wise particulars, or show whether the amount reflected a single payment or multiple entries to one person, the disallowance was treated as unsustainable and deleted. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465730