TMI BlogDisallowance u/s 40A(3) - Cash payment - Section 40A(3) is not applicable when the net profit rate was...Disallowance u/s 40A(3) - Cash payment - Section 40A(3) is not applicable when the net profit rate was applied by the AO and once a net profit rate is applied the expenses are deemed to be considered while applying the net profit rate. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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