https://www.taxtmi.com/caselaws?id=447873 The Patna HC upheld disallowance under Section 40A(3) against a government contractor who claimed cash payments exceeding Rs. 20,000 for materials purchased. The contractor failed to produce substantiating bills or vouchers for alleged separate payments to truck drivers at different work sites. The court found the consolidated Cash Book entries indicated payments were made together, not separately as claimed. Without proper vouchers evidencing individual payments below Rs. 20,000, the AO's disallowance was justified. The court distinguished the case from precedent where aggregation of multiple vouchers to single person was disallowed, noting here no vouchers existed at all. Appeal dismissed. en-us Mon, 04 Dec 2023 00:00:00 +0530 Wed, 18 Feb 2026 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447873 The Patna HC upheld disallowance under Section 40A(3) against a government contractor who claimed cash payments exceeding Rs. 20,000 for materials purchased. The contractor failed to produce substantiating bills or vouchers for alleged separate payments to truck drivers at different work sites. The court found the consolidated Cash Book entries indicated payments were made together, not separately as claimed. Without proper vouchers evidencing individual payments below Rs. 20,000, the AO's disallowance was justified. The court distinguished the case from precedent where aggregation of multiple vouchers to single person was disallowed, noting here no vouchers existed at all. Appeal dismissed. Case-Laws Income Tax Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447873