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Cash Payments Exception: Retail Vendor's Payments to Wholesale Licensee u/r 6DD(k) Not Disallowed u/s 40A(3.

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....Disallowance made u/s 40A(3) - cash payment - the assessee retail vendor had made payment to the said agent (wholesale licensee) would fall under the exception provided in Rule 6DD(k) of the Rules. - AT....

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