https://www.taxtmi.com/caselaws?id=59024 The Tribunal upheld the assessee's entitlement to deductions under section 40A(3) and Rule 6DD(j) of the IT Rules, emphasizing the exceptional and unavoidable circumstances for cash payments to hawkers. The Tribunal considered the practical difficulties faced by the assessee in issuing non-cash payments to maintain business efficiency, ultimately dismissing the department's appeal. The judgment highlighted the importance of interpreting tax provisions in light of practical business realities and specific transaction circumstances. en-us Tue, 05 Apr 1983 00:00:00 +0530 Thu, 23 Dec 2010 16:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59024 The Tribunal upheld the assessee's entitlement to deductions under section 40A(3) and Rule 6DD(j) of the IT Rules, emphasizing the exceptional and unavoidable circumstances for cash payments to hawkers. The Tribunal considered the practical difficulties faced by the assessee in issuing non-cash payments to maintain business efficiency, ultimately dismissing the department's appeal. The judgment highlighted the importance of interpreting tax provisions in light of practical business realities and specific transaction circumstances. Case-Laws Income Tax Tue, 05 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59024