Cash Payments to WBSEDCL Exempt from Disallowance Under Income Tax Act Section 40A(3) by Rule 6DD(b) Exception.

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....Addition u/s 40A(3) - payment of expenditure in cash - Cash payments made to West Bengal State Electricity Distribution Company Limited (WBSEDCL) is covered by the exception Rule 6DD(b) and as such no disallowance u/s. 40A(3) - AT....