TMI BlogTribunal Rules AO's Use of Section 40A(3) Unjustified: No Cash Payments Exceeded Legal Limits for Supplier Transactions.Addition u/s 40A(3) - Payment not made in cash but paid to third parties on behalf of supplier of goods – AO was not justified in invoking the section 40A(3) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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