Disallowance u/s 40A(3) - cash payment for purchase of land - assessee has filed necessary evidences to...

Disallowance u/s 40A(3) - cash payment for purchase of land - assessee has filed necessary evidences to prove that the impugned land has been acquired as an investment and subsequently converted into stock in trade of his business - AO directed to delete additions made towards cash payments u/s 40A(3) - AT .....

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