Addition u/s 40A(3) - Cash payment - In the absence of an element of sale in the transaction between the...

Addition u/s 40A(3) - Cash payment - In the absence of an element of sale in the transaction between the society and the assessee the contention of the assessee that the said co-operative society was acting as the agent of the assessee has to be necessarily accepted - assessee is entitled to protection under rule 6DD(i) - HC .....

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