Disallowance of business expenditure u/s 40A(3).

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....mber 3, 1970 Section(s) Referred: 40A(3) Statute: Income - Tax Act, 1961 Attention is invited to Chairman's D.O.F.NO.133(31)/70-TPL dated 27th August, 1970 to all the CsIT, on the above subje....