Purchase of agricultural land

1. In the case of Prime Infra Developers (P) Ltd Vs ITO (ITAT Delhi), AO made a contention that cash payments made for the purchase of agriculture land from farmers will be disallowed u/s 40A(3).
2. However, the decision in the above case was given in favor of the assessee that such payments can be made in cash if the same falls under Rule 6DD exceptions. 
3. Only because of the reason that such payments fall under rule 6DD exceptions the same was not disallowed u/s 40A(3). Otherwise, cash payments made for the purchase of agriculture land would have been disallowed u/s 40A(3). 
4. Now, this disallowance is with respect to business, but the same will not be applicable to an individual. However, even though no section in Income tax talks about the purchase of agriculture land for cash (since it is an acquisition of IP) and since no income is involved in here but at the same time, there is a high risk of scrutiny from government officials. 
Please correct me if the above solution has an alternative view.