Disallowance u/s 40A - payment in case exceeding permissible ...
Court Rules Payment Exceeding Limits on Bank Holiday Justified u/s 40A(3) in Land Purchase Case.
June 28, 2018
Case Laws Income Tax AT
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.
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