Merely making cash payments cannot be a ground for disallowance if section 40A(3) not violated or no defects were found…
Disallowance u/s 40A(3) for cash payment to agents for onward disbursement towards various expenses set aside. ITAT remands case for…
No disallowance u/s 40A(3) where payments not claimed as expenditure. ITAT deletes addition as alleged cash payment was made for…
Disallowance u/s 40A(3) for cash payments to wife for house purchase deleted by ITAT when plea of the assessee was…
Disallowance 40(A)(3) for cash payment deleted when payee was new. When genuiness of payment not doubted there was every possibility…