Disallowability u/s 40a(3)

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Querist : Anonymous (Querist)
10 May 2013 I case a kacha adhatiya receives payment through cheque in his bank account on behalf of the principle and makes payment to him in cash than will it be disallowed in the hands of kacha adhatiya or buyer?

07 September 2013 for payer only, sec.40A(3) will apply


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