Cash Payments Over Rs. 20,000 for Liquor Purchases Exempted from Addition u/r 6DD(b) of Income Tax Rules.

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....Addition u/s 40A(3) - cash payments made against purchases of liquor exceeding ₹ 20,000/- - the payment made by the assessee for the purchase of country liquor and country spirit from the territorial licensee bottling plant is protected by the exemption in terms of Rule 6DD(b) of the I.T Rules 1962 - AT....