https://www.taxtmi.com/highlights?id=4327 Applicability of provisions of sec. 40A(3) - cash payments exceeding Rs.20,000 - hardship or inconvenience - payments made by bearer cheques which had to be encashed in the banks only and, therefore, the argument that the payment had to be made in cash to the agriculturists is not acceptable. - AT en-us Mon, 09 Jul 2012 16:24:54 +0530 Mon, 09 Jul 2012 16:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4327 Applicability of provisions of sec. 40A(3) - cash payments exceeding Rs.20,000 - hardship or inconvenience - payments made by bearer cheques which had to be encashed in the banks only and, therefore, the argument that the payment had to be made in cash to the agriculturists is not acceptable. - AT Highlights Income Tax Mon, 09 Jul 2012 16:24:54 +0530 https://www.taxtmi.com/highlights?id=4327