Disallowance u/s 40A(3) - payments made in cash to land owners - ...
Section 40A(3) Cash Payment Disallowance Overturned for Expenses in Villages Without Banking Facilities.
March 6, 2017
Case Laws Income Tax AT
Disallowance u/s 40A(3) - payments made in cash to land owners - expenses were incurred in the villages to develop the land, where there is no banking facilities - claim of expenses allowed - AT
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