42 results for “disallowance”+ Section 10(6)(vii)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits and gains of business or profession under subsection (3A) of section 40A where a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account