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Disallowance u/s 40A(3) - cash payment exceeding ₹ 20,000 - assessee had no bank account at...

Disallowance u/s 40A(3) - cash payment exceeding ₹ 20,000 - assessee had no bank account at Cuttack and seller was insisting for cash payments - genuineness of the purchases had not been doubted by the AO - disallowance of these expenses by applying to section 40A(3) would not be justified. - AT .....

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