TMI BlogAddition u/s 40A(3) on account of payment in cash expenditure of ₹ 5 Lacs - Demand draft was made...Addition u/s 40A(3) on account of payment in cash expenditure of ₹ 5 Lacs - Demand draft was made but the party refused to accept - The purpose of section 40A (3) is not to restrict the assessee`s genuine business activity. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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