2009 (8) TMI 55

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..... society. Therefore, they were entitled to exemption from the rigour of the provisions of Section 40A(3) of the Income Tax Act, 1961. - 141 of 2009 - - - Dated:- 12-8-2009 - SUBHRO KAMAL MUKHERJEE and SANKAR PRASAD MITRA, JJ. Mr. R. N. Mitra, advocate with Mr. P. Dhudoria, Adv. for the Appellant. JUDGMENT The Court: This is an appeal filed by the department against a judgment and o .....

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..... jected the contention of the revenue on the basis of the exemption as per the Rule 6DD(a)(iv) of the Income Tax Rules. The Rule 6DD(a)(iv) runs as under: "6DD. No disallowance under sub-section (3) of section 40A shall be made where any payment in a sum exceeding twenty thousand rupees is made otherwise than by a crossed cheque drawn on a bank or by a crossed bank draft in the case and circumsta .....

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