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Addition u/s 40A(3) - payments of expenditure in cash exceeding permeable limits - payments were made in...

Addition u/s 40A(3) - payments of expenditure in cash exceeding permeable limits - payments were made in cash for the business expediency of the assessee and as per requirement specified by BSNL. - even if the assessee does not fall in any of the clause of Rule 6DD, invoking the provisions of section 40A(3) can be dispensed with. - AT .....

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