Disallowance u/s. 40A(3) - Proof of cash payment on specific ...
Court Allows Taxpayer to Prove Cash Payments Meet Exceptions u/r 6DD, Reconsidering Section 40A(3) Disallowance.
April 9, 2020
Case Laws Income Tax AT
Disallowance u/s. 40A(3) - Proof of cash payment on specific request - one more opportunity should be granted to the assessee to prove his case that he was forced to make cash payments under the compelling circumstances and assessee’s case falls in one of situation enumerated under Rule 6DD - AT
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