Disallowance u/s 40A(3) - cash paid against purchase of land - Genuineness of the transaction is not in...

Disallowance u/s 40A(3) - cash paid against purchase of land - Genuineness of the transaction is not in doubt. Assessee being in the business of real estate has entered into such transaction for business and commercial expediency. - Ld. CIT(A) has rightly deleted the disallowance - AT .....

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