https://www.taxtmi.com/highlights?id=24876 Disallowance u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway wagons some times was done in the late evenings - impugned payments in cash were made by the assessee in the exceptional circumstances as specified in Rule 6D - No disallowance - AT en-us Wed, 23 Sep 2015 10:59:38 +0530 Wed, 23 Sep 2015 10:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24876 Disallowance u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway wagons some times was done in the late evenings - impugned payments in cash were made by the assessee in the exceptional circumstances as specified in Rule 6D - No disallowance - AT Highlights Income Tax Wed, 23 Sep 2015 10:59:38 +0530 https://www.taxtmi.com/highlights?id=24876