Income Tax - Addition u s 40A 3 Cash payment In the absence of an element of sale in the transaction between the society and the assessee the contention of the assessee that the said co operative society was acting as the agent of the assessee has to be necessarily accepted assessee is entitled to protection under rule 6DD i HC

Income Tax - Addition u s 40A 3 Cash payment In the absence of an element of sale in the transaction between the society and the assessee the contention of the assessee that the said co operative society was acting as the agent of the assessee has to be necessarily accepted assessee is entitled to protection under rule 6DD i HC