https://www.taxtmi.com/highlights?id=57692 Disallowance of expenditure incurred in Cash under the head 'pond and farm maintenance' u/s. 40A(3) - as per the ledger account copy furnished by the assessee, all payments have been made to labours for cleaning of pond and JCB baffling charges. Therefore, we are of the considered view that expenditure debited under the head 'pond and farm maintenance expenses' cannot come under the exclusion provided under Rule 6DD(e) of IT Rules, 1962. - AT en-us Thu, 22 Apr 2021 21:44:33 +0530 Thu, 22 Apr 2021 21:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57692 Disallowance of expenditure incurred in Cash under the head 'pond and farm maintenance' u/s. 40A(3) - as per the ledger account copy furnished by the assessee, all payments have been made to labours for cleaning of pond and JCB baffling charges. Therefore, we are of the considered view that expenditure debited under the head 'pond and farm maintenance expenses' cannot come under the exclusion provided under Rule 6DD(e) of IT Rules, 1962. - AT Highlights Income Tax Thu, 22 Apr 2021 21:44:33 +0530 https://www.taxtmi.com/highlights?id=57692