Addition u/s 40A - payment towards electricity charges in cash to the Ajmer Vidyut Nigam Limited (AVVNL)...

Addition u/s 40A - payment towards electricity charges in cash to the Ajmer Vidyut Nigam Limited (AVVNL) exceeding permissible limits - the genuineness of the transactions and it being free from vice of any device of evasion of tax is relevant consideration - No additions .....

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