2018 (7) TMI 140

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..... Petition (Civil) Diary No(s). 18397/2018 - -
Income Tax
Addition u/s 40A - Cash purchase - Whether the assessee’s transactions are exempted under Rule 6DD - Paddy Purchase - Held that:- SLP dis .....

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..... or disbelieve the assessee’ claim, for it has not ascertained the market rate prevailing then. So we affirm the Tribunal’s findings on the disallowance: there should be no disallowance.
Mr. Rohinto .....

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