https://www.taxtmi.com/caselaws?id=284803 Section 40A(3) applies only where the assessee makes a cash payment covered by that provision. Where conveyance deeds record direct transactions between landowners and purchasers, and the assessee has not made cash payments directly to the landowners, the cash-payment disallowance is not sustainable. On identical facts, deletion of the addition was maintained because no defect was established in the appellate finding. The provision cannot be invoked without proof that the assessee made the relevant cash payment directly to the payees. en-us Mon, 31 Jul 2017 00:00:00 +0530 Thu, 12 Dec 2019 10:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284803 Section 40A(3) applies only where the assessee makes a cash payment covered by that provision. Where conveyance deeds record direct transactions between landowners and purchasers, and the assessee has not made cash payments directly to the landowners, the cash-payment disallowance is not sustainable. On identical facts, deletion of the addition was maintained because no defect was established in the appellate finding. The provision cannot be invoked without proof that the assessee made the relevant cash payment directly to the payees. Case-Laws Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284803