Assessee paid rent of four godowns in cash. Assessing Officer disallowed said payment under section 40A(3). CIT(A) up held the order of the Assessing Officer. Before the Tribunal the assessee submitted that respective payments made towards rent of four godowns were lower than Rs. 10,000 each, therefore, no disallowance of same could have been made in absence of violation of mandate of section 40A(3). Matter is remanded back to Assessing Officer for verification.  Assessee paid electricity charges in cash to a State Government undertaking-Assessing Officer disallowed same under section 40A(3) which was affirmed by the CIT(A). Tribunal held that    since payment to Government undertaking was in legal tender, same would be covered by exception carved out in rule 6DD(b) and, thus, same would not be disallowed under section 40A(3) of the Act.  (AY. 2018-19)