TMI BlogDisallowance of expenditure u/s 40A(3) - cash payments - the assessee is forced to pay the amount...Disallowance of expenditure u/s 40A(3) - cash payments - the assessee is forced to pay the amount collected from the theatres on Sunday night itself after screening the film when the banks are closed. Hence the exclusion prescribed under Rule 6DD.2(j) of the Rules is applicable - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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