Cash payments - violation u/s 40A(3) - where the payment is made ...

Cash Payments to Truck Drivers Not Deductible u/s 40A(3); Rule 6DD Exception Inapplicable.

August 18, 2017

Case Laws Income Tax AT

Cash payments - violation u/s 40A(3) - where the payment is made to the agent of the payer, Rule 6DD comes to the rescue and not otherwise. The truck drivers are not the agent of the assessee company and thus not covered under the exception carved out in Rule 6DD.

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Cash payments - violation u/s 40A(3) - where the payment is made ...

Cash Payments to Truck Drivers Not Deductible u/s 40A(3); Rule 6DD Exception Inapplicable.

August 18, 2017

Case Laws Income Tax AT

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