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Rule 6DD(e) Allows Cash Payments for Buying Agricultural Commodities Without Expense Disallowance Under Income Tax Rules.

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....Cash payment for purchase of fruits - the payment in cash for purchase of agricultural commodities is covered by Rule 6DD(e) of the Rules and in such a situation merely because the cash payments have been made, no disallowance could be made - AT....

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Rule 6DD(e) Allows Cash Payments for Buying Agricultural Commodities Without Expense Disallowance Under Income Tax Rules.