Section 40A(3) Clarifies Non-Qualifying Expenditures: Payments Unspent by Assessee Not Allowable Under Income Tax Act.

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....Deletion made u/s 40A(3) - the payments were not expended by the assessee and that therefore would not come within the meaning of expenditure be it based on section 40(a)(ia) or section 40A(3) - HC....