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1976 (5) TMI 23 - AT - Income TaxExtract: .......the money in cash and hence, the assessee made the payment to him in cash. In the circumstances of the case this submission has to be accepted. We hold, therefore, that the payments at items 2 to 5 are covered by r. 6DD(j) while the payment at serial No. 1 is not hit by s. 40-A(3). The addition of these amounts is deleted and the appeal is allowed.
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