Assessing Officer Finds Rs. 13,69,540/- Cash Payment Disallowance u/s 40A(3) Unjustified Due to TDS Compliance.

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....Disallowance u/s 40A(3) being paid in Cash - disallowance of payment of Rs. 13,69,540/- (5% of total payment) by the AO is not justified in the facts and circumstances of the case when the majority of payments were subjected to TDS - AT....