Salary paid in cash to employees posted at Rigs for more then 15 days can not be disallowed

RELEVANT PARAGRAPH 8. We have heard the arguments of both the sides and also perused the relevant material on record. It is observed that there is no dispute about the fact that the payments in question were made by the assessee company in cash in excess of Rs.20,000/- towards service charges to the crew. The dispute, however, is that whether the said payments were covered by the exceptions prescribed in Rule 6DD(j) having regard to all the relevant facts of the assessee’ case. The provisions of the said rule read as under: – “Rule 6DD No disallowance under sub-section (3) of...