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Tribunal Rules Cash Payments for Maize Transport Exempt from Disallowance u/s 40A(3) Due to Rule 6D Exceptions.
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....Disallowance u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway wagons some times was done in the late evenings - impugned payments in cash were made by the assessee in the exceptional circumstances as specified in Rule 6D - No disallowance - AT....
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