https://www.taxtmi.com/highlights?id=49257 Disallowance of expenditure u/s 40A(3) - cash payments - the assessee is forced to pay the amount collected from the theatres on Sunday night itself after screening the film when the banks are closed. Hence the exclusion prescribed under Rule 6DD.2(j) of the Rules is applicable - AT en-us Fri, 13 Sep 2019 06:52:53 +0530 Fri, 13 Sep 2019 06:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49257 Disallowance of expenditure u/s 40A(3) - cash payments - the assessee is forced to pay the amount collected from the theatres on Sunday night itself after screening the film when the banks are closed. Hence the exclusion prescribed under Rule 6DD.2(j) of the Rules is applicable - AT Highlights Income Tax Fri, 13 Sep 2019 06:52:53 +0530 https://www.taxtmi.com/highlights?id=49257