respect of the cash purchases in view of the provisions of Rule
6DD(e) & (k)."
6. From the submissions and details furnished ... exempt for the
purposes of section 40A(3) under Rule 6DD(e) & (k). Please
note that Rule 6DD (e) is applicable only when purchases
Rule 6DD of the Income Tax Rules, 1962.
2. The CIT (A) has not considered the nature of assessees trade and submission
made ... payment by a/c payee cheques or
draft in view of Rule 6DD(1) of the Act which provides that
"where the payment
payment to such person was not covered
under exceptions provided under Rule-6DD of the Income-tax Rules,1962 (Rules). Accordingly,
he made a disallowance ... those persons was
not covered under the exception provided under Rule 6DD of the Rules.
4.2.Before us,theAR stated that aggregate amount paid
below. It is the settled
proposition of law that the application of Rule 8D is mandatory on and from A.Y. 2008-
09. We find ... Although the same was claimed to be allowable as per Rule 6DD, however, no
details have been furnished, neither before the Revenue authorities nor before
