No benefit of Rule 6DD(e) on payment made to labour for cleaning of ponds and farm maintenance

INCOME-TAX : Where assessee-company engaged in business of aqua culture of prawn and prawn seeds, incurred pond and farm maintenance expenses in crores and such expenditure had been paid in cash, since impugned payment had been made to labour for cleaning of ponds ,for JCB baffling charges etc. and not to cultivator ,

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