Disallowance made u/s 40A(3) - cash payment - the assessee ...
Cash Payments Exception: Retail Vendor's Payments to Wholesale Licensee u/r 6DD(k) Not Disallowed u/s 40A(3.
September 20, 2016
Case Laws Income Tax AT
Disallowance made u/s 40A(3) - cash payment - the assessee retail vendor had made payment to the said agent (wholesale licensee) would fall under the exception provided in Rule 6DD(k) of the Rules. - AT
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