https://www.taxtmi.com/highlights?id=99758 Cash expenditure was disallowed under section 40A(3) because the assessee failed to substantiate the claimed Rule 6DD exception with supporting ledger accounts or confirmation from the payee. The Tribunal noted that the assessee had dealt with the payee and that most payments were made in cash, so the case did not fall within the statutory exception. The disallowance was therefore upheld for the lead year and applied to the remaining assessment years, with all four appeals dismissed. en-us Thu, 14 May 2026 09:01:17 +0530 Thu, 14 May 2026 09:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99758 Cash expenditure was disallowed under section 40A(3) because the assessee failed to substantiate the claimed Rule 6DD exception with supporting ledger accounts or confirmation from the payee. The Tribunal noted that the assessee had dealt with the payee and that most payments were made in cash, so the case did not fall within the statutory exception. The disallowance was therefore upheld for the lead year and applied to the remaining assessment years, with all four appeals dismissed. Highlights Income Tax Thu, 14 May 2026 09:01:17 +0530 https://www.taxtmi.com/highlights?id=99758