Disallowance under Section 40A(3) - limit of payments in cash in excess of ₹ 10,000/- increased to...

Disallowance under Section 40A(3) - limit of payments in cash in excess of ₹ 10,000/- increased to ₹ 20,000 by an amendment - Once we find that the amendment is substantive in nature, it cannot be applied retrospectively. - SC .....

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