Disallowance u/s 40A(3) - substantial amount towards expenditure (purchase of land) has been paid to...

Disallowance u/s 40A(3) - substantial amount towards expenditure (purchase of land) has been paid to various persons in cash - once the genuineness of the transaction is accepted and the payees are identified, then the intention of inserting the provisions of section 40A(3) is fulfilled. .....

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