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2017 (6) TMI 831 - HC - Income TaxAddition u/s 40A - Tribunal applying Rule 6DD(j) to disallow the claim in respect of payments made in excess of ₹ 10,000/- in cash - Held that:- Where the head office or the place from where all the business operations are controlled or directed is a village or town which has a banking facilities, even such transporter would not be covered by Rule 6DD(h) of the Rules. Therefore, in the present case the benefit of Rule 6DD(h) was not available and could not be extended to the appellant-assessee. A plain reading of Rule 6DD(h) of the Rules indicate that the Assessee has to furnish evidence so as to satisfy the Assessing Officer about the genuineness of the payments and the identity of the payee. In this case, the undisputed position is that Assessee was not able to satisfy the Assessing Officer with regard to the genuineness of the payment made to the transporters, contractors etc. inasmuch as the evidence in the form of bills etc. was not produced. Consequently, the claim of the appellant-assessee was correctly denied by the Authorities under Section 40A(3) of the Act read with Rule 6DD(h) of the Rules. - Decided against assessee.
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