A company books trucks from transporters from market on day to day basis. In a scenario the trasnporter send 3 trucks , with a request for advance to be paid to driver, @ 15000/- each. THe advances is to be paid in cash as truck drivers need these amounts during the journey. Moreover, the transported who is basically just a commission agent, will not pay to the truck drivers and the company has to give advances.
Now in this case there will be 3 trucks with seperate GRs but the payment will be made 45000Rs.
What will the implication of section 6dd of the Income tax on such scenario...?