TMI BlogDisallowance u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway...Disallowance u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway wagons some times was done in the late evenings - impugned payments in cash were made by the assessee in the exceptional circumstances as specified in Rule 6D - No disallowance - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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