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2013 (6) TMI 817 - AT - Income TaxDisallowance made u/s. 40A(3A) - Held that:- Assessee is a distributor does not, in fact, make any purchase either of goods or services on the acceptance of delivery of the SIM cards or other service products and resultantly does not incur any expenditure in its respect. Once the payments are not of the nature of expenditure, there is no question of there was no question of disallowance of any expenditure by invoking provisions of Section 40A(3) of the Act.
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