https://www.taxtmi.com/caselaws?id=335804 The ITAT upheld the disallowance of Rs. 9,28,000 under section 40A(3) of the Income Tax Act, 1961, due to cash payments exceeding Rs. 35,000 per person per day for freight and cartage expenses. The appellant's claims of exceptional circumstances and agent payments were not substantiated, leading to the dismissal of the appeal. The decision was rendered on November 16, 2016, in Chennai. en-us Wed, 16 Nov 2016 00:00:00 +0530 Sat, 10 Dec 2016 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335804 The ITAT upheld the disallowance of Rs. 9,28,000 under section 40A(3) of the Income Tax Act, 1961, due to cash payments exceeding Rs. 35,000 per person per day for freight and cartage expenses. The appellant's claims of exceptional circumstances and agent payments were not substantiated, leading to the dismissal of the appeal. The decision was rendered on November 16, 2016, in Chennai. Case-Laws Income Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335804