In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
40A(3) of the Act. 16.1 Before Ld CIT(A), the assessee submitted that the various payments noted down by the assessing officer is aggregate amount paid to several persons, i.e., individual payment made to each of the persons did not exceed the threshold limit of Rs.20,000/-. It was submitted that the assessee had produced original vouchers before