HC justified sec. 40A(3) disallowances as assessee’s case wasn’t covered under exceptions provided under rule 6DD

INCOME TAX : Where assessee made payments in cash at place which had banking facilities, contrary to its stand that place did not have banking facilities and thereby failed to prove that it was covered in exception clause as provided under section 40A(3) read with rule 6DD, Tribunal was right in applying provisions of section 40A(3)

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