Rules it
takes cares only banking facility and no specific rules remains on statute book
after deletion of Rule 6DDJ of the Rules ... decision pertains to preamended
period of Rule 6DD of the Rules and Rule 6DD is exhaustive in exceptions
and there are various exceptions enumerated
PRODUCTS' USED IN SUB-
CLAUSE (iii) OF CLAUSE (f) OF RULE 6DD OF THE
INCOME-TAX RULES, 1962
Circular no.10/2008, DATED ... Amendment) Rules, 2007
w.e.f. A.Y. 2008-09].
3. The following clarifications are, therefore, being issued
for proper implementation of rule 6DD
located nearby the site of mining
area, therefore, exemption under Rule 6DD(g) of the I.T. Rules, 1962 was
available to the assessee ... assessee by stating that
the transaction was not covered under rule 6DD(g) of the I.T. Rules as M/s
[8]
R.K. Fuel
that these
payments are necessary and the same are as per Rule 6DD(g)
23 ITA Nos. 1404 & 1373/Hyd/13
Hill Country Properties
circumstances in which the conditions laid
down in rule 6DD(j) would be applicable cannot be spelt
out. However, some of them which would seem ... said that it would, generally, satisfy the
requirements of rule 6DD(ja), if a letter to the above effect is
produced in respect of each
