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    <title>Fuel Expenses in Cash Not Automatically Disallowed u/s 40A(3) Without Assessing Officer&#039;s Action.</title>
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    <description>Disallowance of fuel expenses - Stating that purchases have been made in cash cannot be the basis for making disallowance . For cash purchases exceeding specified monetary limit is disallowable u/s 40A(3) of the act. No such disallowance has been made by the ld AO. - AT</description>
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      <description>Disallowance of fuel expenses - Stating that purchases have been made in cash cannot be the basis for making disallowance . For cash purchases exceeding specified monetary limit is disallowable u/s 40A(3) of the act. No such disallowance has been made by the ld AO. - AT</description>
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