Section 40A(3) Disallowance Inapplicable Due to Lack of Banking Facilities Evidence; Rule 6DD(g) Permits Cash Payments.

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....Cash Payment - since there is no evidence brought on record by the AO to suggest the availability of banking facility in the place where the properties were purchased by the assessee, therefore, in view of Rule 6DD(g) the disallowance cannot be made u/s. 40A(3) - AT....