Cash Payments Over Rs. 20,000: Section 40A(3) Disallowance Ruled Unsustainable When Made by Agent u/r 6DD(k.

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....Disallowance u/s 40A(3) - Payment of expenditure in Cash exceeding ₹ 20,000 - whether payment would fall under Rule 6DD(k) of I.T. Rules? - we find force in the contention of the assessee that the alleged amount was not paid in cash by the assessee but was paid by the driver acting as an agent of the assessee. - the disallowance made by the AO is not sustainable - AT....