TMI BlogDisallowance of cost of construction - Since only provisions of 40A(3) are invoked, there is no question...Disallowance of cost of construction - Since only provisions of 40A(3) are invoked, there is no question of treating the expenditure as 'non-genuine' as no amount was disallowed u/s. 37(1). Provisions of Section 40A(3) can only be invoked on the expenditure which was paid in cash - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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