Taxpayer Must Prove Cash Payments for Land Meet Exceptions in Income Tax Act Section 40A(3) to Avoid Miscarriage of Justice.

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....Disallowance u/s 40A(3) - purchase of lands - burden of proof lies upon the Assessee to prove before the AO that the cash payments for which deduction is claimed are squarely fall within four corners of the exceptional circumstances enumerated in Section 6DD - not affording an opportunity to the Assessee is miscarriage of justice....