Diallowance u/s 40A(3) of I.T. Act.
This query is : Resolved
CA Sanjay Baheti
(Querist)
14 July 2011
Whether a Payment exceeding Rs.20000/- (i.e.Rs.20050/-) made to Lorry Driver towards Transportation Charges in cash is subject to disallowance under the said provisions or not.
14 July 2011
It is disallowed,,
But it can be claimed through 2nd proviso to 40A3 on business expediency purpose,
Transportation and coolie charges were allowed in CIT vs. J.Rajmohan Pillai (2004)
But it can be claimed through 2nd proviso to 40A3 on business expediency purpose,
Transportation and coolie charges were allowed in CIT vs. J.Rajmohan Pillai (2004)
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