https://www.taxtmi.com/caselaws?id=24914 The High Court of Andhra Pradesh upheld the disallowance of expenses for income-tax assessments in 1977-78 and 1978-79, ruling in favor of the Revenue. The Court found that the payments made by the assessee to constituents in Madras did not comply with section 40A(3) of the Income-tax Act, requiring payments over Rs. 2,500 to be made by crossed cheques. Despite the genuineness claimed by the assessee, the Court emphasized the need for strict compliance with tax laws and denied the deductions due to lack of corroborative evidence and justifiability of cash payments in the circumstances. en-us Fri, 11 Mar 1988 00:00:00 +0530 Sat, 23 Jan 2010 12:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24914 The High Court of Andhra Pradesh upheld the disallowance of expenses for income-tax assessments in 1977-78 and 1978-79, ruling in favor of the Revenue. The Court found that the payments made by the assessee to constituents in Madras did not comply with section 40A(3) of the Income-tax Act, requiring payments over Rs. 2,500 to be made by crossed cheques. Despite the genuineness claimed by the assessee, the Court emphasized the need for strict compliance with tax laws and denied the deductions due to lack of corroborative evidence and justifiability of cash payments in the circumstances. Case-Laws Income Tax Fri, 11 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24914