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Cash Payment to South Western Railway Excepted from Disallowance u/s 40A(3) Due to Rule 6DD Clause (b.

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....Disallowance u/s 40A(3) - cash payment of legal tender fees to the ‘South Western Railway’ which is a part of the Government was covered in the exceptions provided in clause (b) of Rule 6DD and the provisions of sec. 40A(3) as wrongly invoked - AT....