https://www.taxtmi.com/highlights?id=62965 Addition u/s 40A(3) - expenditure paid at various project sites in cash mode - unexplained expenditure - We invoke stricter interpretation of the impugned disallowance provision in Section 40A(3) that it is attracted only when an assessee incurs "any expenditure in respect of which a payment of aggregate of payments in a day" - CIT(A) rightly deleted the additins - AT en-us Mon, 18 Apr 2022 08:09:17 +0530 Mon, 18 Apr 2022 08:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62965 Addition u/s 40A(3) - expenditure paid at various project sites in cash mode - unexplained expenditure - We invoke stricter interpretation of the impugned disallowance provision in Section 40A(3) that it is attracted only when an assessee incurs "any expenditure in respect of which a payment of aggregate of payments in a day" - CIT(A) rightly deleted the additins - AT Highlights Income Tax Mon, 18 Apr 2022 08:09:17 +0530 https://www.taxtmi.com/highlights?id=62965