TMI BlogCourt Rules Payment Exceeding Limits on Bank Holiday Justified u/s 40A(3) in Land Purchase Case.Disallowance u/s 40A - payment in case exceeding permissible limits - purchase of land from the farmers - payment was made on Sunday, when the banks were closed - disallowance made under section 40A(3) is not justified. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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