Taxpayer's Cash Payments for Land Upheld u/s 40A(3) Due to Lack of Banking Facility Proof.

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....Addition u/s 40A(3) - cash payments made by the assessee to the agriculturists/farmers for purchase of land - CIT-A have found that the assessee has failed to prove the stand taken by him that the transaction took place at the place where there were no banking facilities. The aforesaid finding has been affirmed by Tribunal. - Additions confirmed - HC....