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2018 (6) TMI 298 - HC - Income TaxCash payments made in violation of Section 40A(3) - payment made in cash and without deducting tax at source - Held that:- As per Rule 6DD payment by assessee is made in a village or town, which on the date of such payment, is not served by any bank - since no adequate evidence to invoke the benefit under Rule 6DD(g) of the Act had been presented by the assessee - thus the order passed by the appellate Tribunal is set aside by remanding the matter before the relevant CIT(A) for fresh adjudication.
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