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High Court Affirms Cash Payments to Agriculturists for Land Purchases Exempt from Disallowance u/r 6DD Clause (j.

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....Disallowance u/s 40A(3) - genuineness of the cash payments - consideration paid to agriculturists in respect of purchase of agricultural lands - the case would fall under the exceptions provided in Clause (j) of Rule 6DD - HC....