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High Court Allows Revenue's Appeal: ITAT's Deletion of Addition u/s 40A(3) Reversed, Prima Facie Adjustments Permitted.

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....Disallowance u/s 40A(3) - Payment of expenditure in cash - ITAT deleted the addition on the ground that Prima facie adjustment u/s 143(1)(a) can not be made - revenue appeal allowed - HC....

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