No Additional Disallowance Needed u/s 40A(3) for Cash Purchases Already Included in Income Calculation.

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....Disallowance u/s. 40A(3) - payments made through bearer cheques/in cash to the suppliers against supply of grits - AO estimated the GP/income after rejecting books of accounts - the said element of purchase in cash was subsumed in the income calculated by the AO - No further separate is required. - AT....