https://www.taxtmi.com/caselaws?id=59189 The Appellate Tribunal ITAT BOMBAY-E heard a case regarding the interpretation of rule 6DD under section 40A(3) of the Income-tax Act, 1961, concerning cash payments for frog legs. The Tribunal broadly interpreted 'fish or fish products' to include frog legs, similar to prawns and shrimps, allowing exemption under rule 6DD. However, it directed further investigation to determine if the sellers were producers of frog legs to qualify for the exemption. The Tribunal partially allowed the appeal, instructing the Commissioner (Appeals) to reassess based on the sellers' status as producers. en-us Thu, 10 Sep 1981 00:00:00 +0530 Sat, 25 Dec 2010 14:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59189 The Appellate Tribunal ITAT BOMBAY-E heard a case regarding the interpretation of rule 6DD under section 40A(3) of the Income-tax Act, 1961, concerning cash payments for frog legs. The Tribunal broadly interpreted 'fish or fish products' to include frog legs, similar to prawns and shrimps, allowing exemption under rule 6DD. However, it directed further investigation to determine if the sellers were producers of frog legs to qualify for the exemption. The Tribunal partially allowed the appeal, instructing the Commissioner (Appeals) to reassess based on the sellers' status as producers. Case-Laws Income Tax Thu, 10 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59189