If cash payments not covered by exceptions provided under rule 6D expense is disallowable

ITAT BANGALORE BENCH ‘C’ Income-tax Officer versus Nam Estates (P.) Ltd. IT APPEAL NOS. 705 & 706 (BANG.) OF 2011 CROSS OBJECTION NO. 14 (BANG.) OF 2012 [ASSESSMENT YEARS 2006-07 & 2007-08] OCTOBER  5, 2012 ORDER Jason P. Boaz, Accountant Member These appeals of the Revenue are directed against the orders of the Commissioner of Income-tax (Appeals)-III, Bangalore, both dated February 23, 2011 for the assessment years 2006-07 and 2007-08. The cross-objections are filed by the assessee for the assessment year 2006-07. Since the cross-appeals and common iss...