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TMI Blog2018 (3) TMI 1804X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Duty) Rules, 2005 and it is a credit to the agent of the State Government and as such payments are covered by the exceptions contained in Rule 6DD (b) of Income Tax Rules, 1962 - HELD THAT:- In the case of Amrai Pachwai C.S.Shop vs DCIT [ 2014 (2) TMI 979 - ITAT KOLKATA] held that Rule 6DD(b) is applicable that if the payments made to the Government agent in legal tender under the rules f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per S.S.Viswanethra Ravi, JM This is an appeal by the Revenue against the order dated 14.07.2016 passed by C.I.T-(A)-Durgapur for A.Y.2012-13. 2. The only issue is to be decided as to whether the CIT(A) is justified in deleting the addition made on account of cash payments in violation of section 40A(3) of the Income Tax Act, 1961 (Act) in the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank of India, Mayabazar branch that the assessee paid an amount of ₹ 2,33,23,967/- in cash to IFB Agro Industries Ltd and non production of any evidence showing that the said payments were made in account payee cheque or bank draft and for violation of the provisions of section 40A(3) of the Act, the aforesaid amount was brought to tax by the AO. Before the CIT(A) it was contended by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries Ltd and payments in cash made thereto is protected by the exemption in terms of Rule 6DD(b) of Income Tax Rules, 1962 as per the notification issued by the Government. In view of the same, we find no infirmity in the order of CIT(A) as the grounds 1 to 5 raised in the appeal by the revenue are dismissed. 5. In the result the appeal by the revenue is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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