Cash Payment Disallowance Reversed u/s 40A(3) of Income Tax Act; Business Expediency Accepted Per Rule 6DD(j).

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....Disallowance u/s 40A(3) - payment of expenditure in cash - CIT-A relied on sub rule (j) of 6DD for deleting disallowance - claim of the assessee that it was on account of business expediency that such payments were made - expenditure allowed....