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2018 (9) TMI 67 - AT - Income TaxDisallowance u/s 40A(3) - cash payments in violation of specified modes for purchasing country spirit from payee M/s Asansol Bottling & Packaging Co Ltd. - Held that:- The very payee that it falls within the exception provided in Rule 6DD(k) of the Income Tax Rules since acting as agent of the Government of West Bengal (principal). No exception on facts or law has been pointed out at the Revenue’s behest during the course of hearing. See PUSPALATA MONDAL VERSUS INCOME TAX OFFICER, WARD-2 (2) , ASANSOL [2011 (7) TMI 1183 - ITAT KOLKATA]
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