https://www.taxtmi.com/forum/issue?id=108557 Whether cash payments on the same day to two vendor outlets later found to have a common proprietor are to be aggregated under section 40A(3) is queried. Facts: two cash payments to different vendors, each holding separate state excise licences and separate VAT registrations, but sharing the same TAN and common ownership. The core issue is whether separate registrations suffice to treat payments as distinct or whether common ownership and identical tax identifiers warrant collective treatment for disallowance. en-us Thu, 07 May 2015 19:30:10 +0530 Thu, 23 Jan 2025 15:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108557 Whether cash payments on the same day to two vendor outlets later found to have a common proprietor are to be aggregated under section 40A(3) is queried. Facts: two cash payments to different vendors, each holding separate state excise licences and separate VAT registrations, but sharing the same TAN and common ownership. The core issue is whether separate registrations suffice to treat payments as distinct or whether common ownership and identical tax identifiers warrant collective treatment for disallowance. Discussion-Forum Income Tax Thu, 07 May 2015 19:30:10 +0530 https://www.taxtmi.com/forum/issue?id=108557