https://www.taxtmi.com/caselaws?id=787785 Application of the Rule 6DD exception and the CBDT Circular clarified that cash payments disbursed by a commission agent to cultivators for agricultural produce, evidenced by a valid mandi licence, mandi parchis, affidavits and contemporaneous books, do not attract the cash-payment disallowance under Section 40A(3); Revenue failed to rebut genuineness of the records, and therefore the addition under the cash-payment provision was found inapplicable and the appeal allowed in favour of the assessee. en-us Wed, 18 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 17:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787785 Application of the Rule 6DD exception and the CBDT Circular clarified that cash payments disbursed by a commission agent to cultivators for agricultural produce, evidenced by a valid mandi licence, mandi parchis, affidavits and contemporaneous books, do not attract the cash-payment disallowance under Section 40A(3); Revenue failed to rebut genuineness of the records, and therefore the addition under the cash-payment provision was found inapplicable and the appeal allowed in favour of the assessee. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787785