https://www.taxtmi.com/highlights?id=41429 Disallowance of electricity payment paid in cash to Jodhpur Vidyut Vitran Nigam Limited u/s 40A(3) - there was business expediency of making cash payments so that there is no disruption in supply of electricity required to operate the MRI and CT scan machines. - being a case of genuine business transaction and test of business expediency been satisfied. en-us Fri, 14 Sep 2018 07:47:59 +0530 Fri, 14 Sep 2018 07:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41429 Disallowance of electricity payment paid in cash to Jodhpur Vidyut Vitran Nigam Limited u/s 40A(3) - there was business expediency of making cash payments so that there is no disruption in supply of electricity required to operate the MRI and CT scan machines. - being a case of genuine business transaction and test of business expediency been satisfied. Highlights Income Tax Fri, 14 Sep 2018 07:47:59 +0530 https://www.taxtmi.com/highlights?id=41429