Cash Payment Exemption for Country Liquor Purchases from Bottling Plant u/r 6DD(b) of Income Tax Act.

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....Disallowance u/s 40A(3) - payments made exceeding cash limit for purchase of country spirit - 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)....