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2015 (2) TMI 850 - HC - Income TaxDeduction in respect of lorry charges paid in cash exceeding ₹ 20,000 under section 40A(3) denied - lorry hire charges to strangers for one-time transportation in cash exceeding the prescribed limit of ₹ 20,000 is out side the ambit of business expediency as provided under the proviso to section 40A(3) as held by Tribunal - relationship of the drivers of the lorries hired for transportation of goods towards the appellant - Held that:- The assessee is neither the owner of the goods nor the owner of the vehicle carrying the goods. If the assessee has to claim exemption under section 40A(3), necessarily he has to comply with the statutory provision and the rules framed thereunder. Only in instances where the assessee falls under any of the exemptions covered in rule 6DD, he is entitled to claim the said amount as an exemption under section 40A(3). In so far as both the authorities had found that the claim of the assessee is not justifiable, we do not think that the questions of law projected by the assessee arises for consideration in the above appeal and the same is therefore dismissed. - Decided against assessee.
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