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2018 (7) TMI 1093 - HC - Income TaxDisallowance made u/s 40A(3) - whether a payment of about ₹ 56 lakh made by the assessee to a country liquor vending centre would fall under the exception contained in Rule 6DD(b) - Held that:-Tribunal noticed the matter in the appropriate perspective and referred to a judgment rendered by the same Tribunal in another case pertaining to country-spirit. Tribunal referred to a notification published in the Kolkata Gazette on September 20, 2005 where the warehouse from which a retail vendor obtained the country-spirit was identified as the warehouse for supply of country-spirit. The Tribunal agreed with the previous opinion rendered by it that in such a situation the payment in cash made to such a warehouse would be within the exception recognized in the relevant Rule. Since the Appellate Tribunal considered the matter in the appropriate perspective and based its decision on a Government notification by which the warehouse from which the assessee obtained country-spirit was the Government identified warehouse for the supply thereof, the matter does not call for any further consideration.
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