https://www.taxtmi.com/highlights?id=20924 Cash Payment - since there is no evidence brought on record by the AO to suggest the availability of banking facility in the place where the properties were purchased by the assessee, therefore, in view of Rule 6DD(g) the disallowance cannot be made u/s. 40A(3) - AT en-us Mon, 08 Dec 2014 08:31:41 +0530 Mon, 08 Dec 2014 08:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20924 Cash Payment - since there is no evidence brought on record by the AO to suggest the availability of banking facility in the place where the properties were purchased by the assessee, therefore, in view of Rule 6DD(g) the disallowance cannot be made u/s. 40A(3) - AT Highlights Income Tax Mon, 08 Dec 2014 08:31:41 +0530 https://www.taxtmi.com/highlights?id=20924