Assessee made a payment of Rs. 47,337 to a supplier towards material purchased for consumption.  Assessing Officer invoked section 40A(3) and made a disallowance. CIT(A) affirmed the disallowances.    Assessee claimed that payment was made on Saturday at around 5:30 P.M. after closure of banking hours and thus, it deserved the benefit of the exception provided in rule 6DD(j). Tribunal held that the language of rule 6DD(j) is very clear and gives benefit to assessee only if bank remains closed for entire day, since assessee’s claim was that payment was made on a day when bank was observing half-day working, rule 6DD(j) could not be invoked and, thus,  disallowance was upheld. (AY. 2011-12)