Cash Payments to Lorry Drivers Exempt from Disallowance if Genuine and Supported by Ledger Accounts u/s 40A(3.

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....Disallowance u/s 40A(3) - cash payments to lorry drivers - The payments is supported by ledger account of transport operators on whose behalf the payment were made to lorry drivers on day to day basis - where payments are genuine and identifiable no disallowance under section 40A(3) are warranted. - AT....