https://www.taxtmi.com/highlights?id=62264 Disallowance u/s 40A(3) - Payment of expenditure in Cash exceeding ₹ 20,000 - whether payment would fall under Rule 6DD(k) of I.T. Rules? - we find force in the contention of the assessee that the alleged amount was not paid in cash by the assessee but was paid by the driver acting as an agent of the assessee. - the disallowance made by the AO is not sustainable - AT en-us Thu, 03 Mar 2022 12:17:43 +0530 Thu, 03 Mar 2022 12:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62264 Disallowance u/s 40A(3) - Payment of expenditure in Cash exceeding ₹ 20,000 - whether payment would fall under Rule 6DD(k) of I.T. Rules? - we find force in the contention of the assessee that the alleged amount was not paid in cash by the assessee but was paid by the driver acting as an agent of the assessee. - the disallowance made by the AO is not sustainable - AT Highlights Income Tax Thu, 03 Mar 2022 12:17:43 +0530 https://www.taxtmi.com/highlights?id=62264