https://www.taxtmi.com/caselaws?id=468665 Cash payments to a wholly owned government undertaking were held not to attract disallowance under section 40A(3) on the facts, because the expenditure was genuine and the Rule 6DD exception could not be treated as rigidly exhaustive in that context. The Tribunal accepted that, where the payee is a genuine electricity distribution undertaking owned by the Government, the statutory mischief of section 40A(3) may not apply if the surrounding facts justify relief under Rule 6DD. The disallowance was therefore deleted. en-us Thu, 06 Feb 2025 00:00:00 +0530 Fri, 15 May 2026 20:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468665 Cash payments to a wholly owned government undertaking were held not to attract disallowance under section 40A(3) on the facts, because the expenditure was genuine and the Rule 6DD exception could not be treated as rigidly exhaustive in that context. The Tribunal accepted that, where the payee is a genuine electricity distribution undertaking owned by the Government, the statutory mischief of section 40A(3) may not apply if the surrounding facts justify relief under Rule 6DD. The disallowance was therefore deleted. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468665