Assessee, a trading firm in business of rice, had made cash payments exceeding Rs. 20,000 in a day to a single person for purchase of rice, in violation of section 40A(3). Assessing Officer disallowed these cash payments under section 40A(3). Commissioner(Appeals) upheld disallowance, stating that exceptions provided under rule 6DD did not apply to assessee’s case. Tribunal held considering entirety of facts, an estimation of profit at rate of 10 per cent of disputed purchases disallowed by Assessing Officer by invoking provisions of section 40A(3) will meet ends of justice.  Assessing Officer is   directed to estimate profit on disputed purchases at 10 per cent and make additions. (AY. 2012-13 to 2017-18)