Cash purchases rightly disallowed as those weren't mandatory to pay in cash to kerosene dealers

IT: Where assessee, engaged in business of sale of Kerosene, purchased it from notified dealer by making payment in cash on ground that said payment was made as per guidance of District Civil Supply Officer, in view of fact that District Supply Officer's order did not mandate any mode of payment either in cash or by cheque, and, moreover, there were banking channels available even when supplies had been effected, impugned disallowance was rightly made by authorities below under sec. 40A(3)

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