https://www.taxtmi.com/caselaws?id=59557 The appeal was allowed, and the disallowance of Rs. 83,90,623 under section 40A(3) of the Income-tax Act was deleted. The Tribunal held that the cash purchases made by the assessee, a company engaged in the business of live birds, were in accordance with rule 6DD(f) of the Income-tax Rules, as payments were made to producers of poultry farming produce. The Tribunal emphasized the plain language of the rule and overturned the decision of the lower authorities, stating that no additional conditions beyond the statutory language should be inferred. en-us Tue, 24 Jul 2007 00:00:00 +0530 Thu, 26 Jul 2012 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59557 The appeal was allowed, and the disallowance of Rs. 83,90,623 under section 40A(3) of the Income-tax Act was deleted. The Tribunal held that the cash purchases made by the assessee, a company engaged in the business of live birds, were in accordance with rule 6DD(f) of the Income-tax Rules, as payments were made to producers of poultry farming produce. The Tribunal emphasized the plain language of the rule and overturned the decision of the lower authorities, stating that no additional conditions beyond the statutory language should be inferred. Case-Laws Income Tax Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59557