Section 40A(3) Disallowance Not Applicable for Non-Deductible Land Costs and Additional Payments in Income Tax.

Disallowance u/s 40A(3)- When the cost of the land as well as additional payment is not claimed by the assessee as deduction, the question of any disallowance under Section 40A(3) or otherwise in the case of the assessee does not arise. - AT .....

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