https://www.taxtmi.com/highlights?id=7096 Addition u/s 40A (3) - cash payment in excess of Rs. 20,000 - assessee was only an agent of RCIL and therefore question of any disallowance in the hands of the assessee was not attracted. - HC en-us Tue, 12 Mar 2013 05:25:19 +0530 Tue, 12 Mar 2013 05:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=7096 Addition u/s 40A (3) - cash payment in excess of Rs. 20,000 - assessee was only an agent of RCIL and therefore question of any disallowance in the hands of the assessee was not attracted. - HC Highlights Income Tax Tue, 12 Mar 2013 05:25:19 +0530 https://www.taxtmi.com/highlights?id=7096