Bench: S/Shri Chandra Poojari, Am & George George K., Jm
iii. disallowance of sums including sums paid in cash in violation of section 40A(3), including interest, rent, salary and other business expense where payment in cash exceeding Rs.20,000 and not covered by Rule 6DD. iv. disallowance of interest and other sums under section 40(a)(i), if any, if section 195 is violated. v. disallowance under section