NO disallowance for cash payment at a petrol pump located in a remote area not privileged with banki

IT: Where assessee made cash payment for purchase of petrol in excess of Rs. 20,000 at a petrol pump which was far away from main town, Tribunal rightly concluded that it was not feasible to make payment by way of cheque or demand draft and, therefore, impugned disallowance made under section 40A(3) was not sustainable