Paddy Exempt from Cash Purchase Limits u/r 6DD; Revenue Can't Challenge Assessee's Pricing Without Market Rate Evidence.

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....Cash purchase - Rule 6DD clearly exempts the agricultural produce paddy from the rigours of section 40A(3) - And on the pricing, the Revenue has no ground to suspect or disbelieve the assessee’ claim, for it has not ascertained the market rate prevailing then - HC....