Disallowance u/s 40A(3) - cash payment made for purchase of land to farmers situated in rural area...

Disallowance u/s 40A(3) - cash payment made for purchase of land to farmers situated in rural area exceeding the prescribed threshold - the transaction and it being free from vice of any device of evasion of tax is relevant consideration for which section 40A(3) has been brought on the statute books - Additions deleted - AT .....

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