Cash Payment Disallowance to MSEDCL Franchise Contested; Rule 6DD(b) Supports Reversal of CPC and Tax Commissioner's Decision.

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....addition on the basis of information displayed on the website of the sale tax department. - MSEDCL is a State under Article 12 of the Constitution and the cash payments made to its franchise/agent is covered under Rule 6DD(b) of the Rules. Therefore, the disallowance made by the CPC and as confirmed by the CIT(A) is not justified. - AT....