Disallowance u/s 40A(3) for cash payments by brick kiln to track drivers/coal suppliers quashed
October 28, 2019
Income Tax, ITAT
Disallowance 40A3 for cash payments by brick kiln quashed as payments made to truck drivers at night after banking hours at village without banking facilities ABCAUS Case Law Citation:ABCAUS 3180 (2019) (10) ITAT Important case law relied upon by the parties:CIT vs. Raja Pal Automobiles (2010) 320 ITR …