COMMISSIONER OF INCOME-TAX versus PADMAVATI RAJE COTTON MILLS LTD.
Payment of Market Fees to the Business Expenses Market Committee Payment of over Rs 2,500 by cash attached by the Market Committee to the proportional request by the ITO which was not ready to accept the cross-check tribunal by the Committee This letter was considered later and rejects and affirms. In view of the fact finding by the Tribunal of the ITO, no interference is required for payment of over Rs 2500 in cash, Indian Income Tax Act 1961, Section 40A (3) Indian Income Tax Rules, 1962, R6DD (J) is not allowed
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