Sec 297 (2) (a) : Exception
If Goods or Material are sold or purchased for CASH CONSIDERATION + at MARKET PRICE, then sec297 will not be applicable.
In Case 1 : Sec 297 will not be applicable if the cheque is paid to A Pvt Ltd AT THE TIME OF PURCHASING TICKETS. But if the tickets hav been purchased on CREDIT BASIS, then Sec 297 will be applicable.
In Case 2 : Broking Services by B Private Limited is not covered in the exception of sec 297(2)(a). But there is another exception u/s 297(2)(b) - If either party regularly trade + transactions(here Brokerage) upto Rs.5000/-P.A. , then Section 297 will not be applicable.