Tag Archives: IN THE ITAT JAIPUR BENCH ‘SMC’

Cash Payments to Intermediary for Agricultural Produce Disallowed Under Section 40A(3) Lacking Direct Cultivator Status

By | November 5, 2026

Cash Payments to Intermediary for Agricultural Produce Disallowed Under Section 40A(3) Lacking Direct Cultivator Status Issue Whether cash payments exceeding prescribed limits routed through an intermediary/agent for procuring agricultural produce qualify for exception under Rule 6DD(e) as direct payments to cultivators, and whether alternative relief under Rule 6DD(k) for agency arrangements requires factual verification of… Read More »