Disallowance u/s 40A(3) - cash payment in excess of limits prescribed - supply of country liquor is...

Disallowance u/s 40A(3) - cash payment in excess of limits prescribed - supply of country liquor is made, only when the payment is made by the assessee to the supplier - the payments in question were made in exceptional circumstances and hence fall within the exception read with rule 6DD - AT .....

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