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2018 (6) TMI 513 - AT - Income TaxDisallowance u/s 40A(3) for payments made exceeding cash limit - purchase of country spirit - Held that:- Following the judgement in case of M/s. Amrai Pachwai & C.S. Shop [2014 (2) TMI 979 - ITAT KOLKATA] wherein held payment made by the assessee for the purchase of country liquor and country spirit from the territorial licensee bottling plant is protected by the exemption in terms of Rule 6DD(b) of the I.T Rules 1962 - we delete the disallowance made by the Assessing Officer and confirmed by the Ld. CIT(A) u/s 40A(3) - Decided in favor of assessee.
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