Disallowance u/s 40A(3) read with rule 6DD - payment of expenditure in cash - mobile railway catering...

Disallowance u/s 40A(3) read with rule 6DD - payment of expenditure in cash - mobile railway catering contractor - Tribunal and the lower authorities adopted an unduly narrow and technical interpretation of Rule 6DD(k), the benefit of which the assessee clearly was entitled to. - HC .....

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