https://www.taxtmi.com/caselaws?id=56447 Cash freight payments made to truck drivers were treated as falling within the rule 6DD(j) exception where payment by cheque was impracticable because the drivers would not unload goods without cash, so section 40A(3) disallowance was deleted. Delayed remittance of provident fund, family provident fund and ESI contributions was considered in light of sections 43B, 2(24)(x) and 36(1)(va); the provisos to section 43B were read as remedial, and sick industrial company status under the Sick Industrial Companies (Special Provisions) Act, 1985 did not override the payment scheme. Deduction was treated as available in principle, subject to verification of actual payment dates. en-us Mon, 27 May 2002 00:00:00 +0530 Fri, 03 Dec 2010 16:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56447 Cash freight payments made to truck drivers were treated as falling within the rule 6DD(j) exception where payment by cheque was impracticable because the drivers would not unload goods without cash, so section 40A(3) disallowance was deleted. Delayed remittance of provident fund, family provident fund and ESI contributions was considered in light of sections 43B, 2(24)(x) and 36(1)(va); the provisos to section 43B were read as remedial, and sick industrial company status under the Sick Industrial Companies (Special Provisions) Act, 1985 did not override the payment scheme. Deduction was treated as available in principle, subject to verification of actual payment dates. Case-Laws Income Tax Mon, 27 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56447