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    <title>Section 40A(3) Case: No Tax Evasion Found from Direct Cash Deposits and Sales Bills as Evidence.</title>
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    <description>Addition u/s 40A(3) - bogus expenditure in cas - assessee has directly deposited the cash in the account of the companies and has produced the sales bills of the company. So in the instant case, there is no evasion of tax by claiming the bogus expenditure in cash - AT</description>
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      <description>Addition u/s 40A(3) - bogus expenditure in cas - assessee has directly deposited the cash in the account of the companies and has produced the sales bills of the company. So in the instant case, there is no evasion of tax by claiming the bogus expenditure in cash - AT</description>
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