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Granite purchase payment allowed u/r 6DD(k) despite cash insistence, overriding Section 40A disallowance.

Addition u/s 40A - Disallowing the payment for purchase of granites - vendors insisted for cash payment - in view of Rule 6DD(k) of Income-tax Rules, 1962, there cannot be any disallowance under Section 40A(3) - AT .....

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