Disallowance u/s 40A(3) for Cash Payments Over Rs. 20,000 During Cricket Event Confirmed.

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....Disallowance u/s 40A(3) - Assessee failed to prove that payment was made to different vendors at the spot where the cricket match was conducted for buying food items for its employees - since assessee has incurred expenditure in cash exceeding ₹ 20,000/-, additions confirmed.....