https://www.taxtmi.com/caselaws?id=25631 The High Court upheld the disallowance of expenses under section 40A(3) of the Income-tax Act for a partnership firm due to irregular cash payments and lack of evidence supporting exceptional circumstances. The disallowance of motor car expenses was upheld as the car was used for personal purposes. Additionally, income was added due to on money for out-of-turn supplies, with the High Court emphasizing the need for the assessee to explain irregularities. The Court concluded that no legal issues arose from the findings presented in the case. en-us Thu, 02 Feb 1984 00:00:00 +0530 Fri, 29 Jan 2010 18:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25631 The High Court upheld the disallowance of expenses under section 40A(3) of the Income-tax Act for a partnership firm due to irregular cash payments and lack of evidence supporting exceptional circumstances. The disallowance of motor car expenses was upheld as the car was used for personal purposes. Additionally, income was added due to on money for out-of-turn supplies, with the High Court emphasizing the need for the assessee to explain irregularities. The Court concluded that no legal issues arose from the findings presented in the case. Case-Laws Income Tax Thu, 02 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25631