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Cash-payment disallowance under section 40A(3) requires verified foundational facts: payments exceeding the prescribed limit to a particular payee on a particular day, supported by examination of books, vouchers and potential Rule 6DD exceptions. Assumptions about abnormal profit rates cannot replace those statutory conditions, so unsupported disallowances cannot be sustained. Where a civil contractor's books are unverifiable and unreliable, the first appellate authority's co-terminous powers permit rejection of books under section 145(3) and estimation of business income. Treating a potential profit result as independently making section 40A(3) inapplicable is legally unsound, but does not invalidate a properly supported book rejection and income estimation.
Cash-payment disallowance under section 40A(3) requires verified foundational facts: payments exceeding the prescribed limit to a particular payee on a particular day, supported by examination of books, vouchers and potential Rule 6DD exceptions. Assumptions about abnormal profit rates cannot replace those statutory conditions, so unsupported disallowances cannot be sustained. Where a civil contractor's books are unverifiable and unreliable, the first appellate authority's co-terminous powers permit rejection of books under section 145(3) and estimation of business income. Treating a potential profit result as independently making section 40A(3) inapplicable is legally unsound, but does not invalidate a properly supported book rejection and income estimation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
