Cash Payments for Milk by Agents Exempt from Section 40A(3) Restrictions u/r 6DD Clause (l.

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....Invoking provisions of section 40A(3) - cash payment - As it is the requirement of these agents to make the payment in cash for goods, i.e. milk, to the cattle owners, who belong to economically weaker section, on behalf of the assessee the impugned payments are squarely covered by the exceptions provided in clause (l) of Rule 6DD - AT....