Addition made u/s.40A(3) - cash payment to transporters - If the ...
Section 40A(3) Confirms Cash Payment Restrictions; Vouchers from Companies Not Drivers Fail to Substantiate Claims.
December 9, 2016
Case Laws Income Tax AT
Addition made u/s.40A(3) - cash payment to transporters - If the assessee had paid money to the lorry drivers, as argued by it, vouchers would have been given by the lorry drivers and not by the transport companies - additions confirmed - AT
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