The Tribunal held that most of the payments were made on Saturday/Sunday in a village or town which on the date of said payments was not served by any bank. Said payments are covered under r. 6DD and the same are outside the scope of provisions of s. 40A(3). As regards payment made for purchase of river sand, since the processing of river sand is without aid of power and such industry is in the nature of cottage industry, payment made for procurement of river sand comes under cl. (f) of r. 6DD and thus, same cannot be disallowed under s. 40A(3). All the remaining cash payment were made to the traders which are supported by necessary evidences. Further, such payments have been made at the instances of traders, that to in an emergency situation which compelled the assessee to make payments in cash. Said payments cannot be disallowed under s. 40A(3). Hence, the AO was directed to delete the disallowance of all payments made by the assessee for purchase of materials in excess of prescribed limit provided under s. 40A(3). (AY. 2009-10 to 2012-13 & 2013-14)