High Court dismissed the appeal on the ground that the assessee failed to demonstrate a situation which compelled him to make payment in cash which would have exempted him From application of the provisions of section 40A(3) of the Act and the Tribunal rightly held that it did not fall under any of the exceptional clauses under rule 6DD of the Income-tax Rules, 1962. SLP of assessee dismissed. (AY. 2013-14)
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