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1997 (7) TMI 26 - PUNJAB AND HARYANA HIGH COURTExtract: .......facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that there existed exceptional circumstances for making payments in cash and that the genuineness of transactions was sufficient to take the cash payments out of the purview of section 40A(3) of the Income-tax Act, 1961? Ordered accordingly. No costs.
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