AS PER NEW AMENDMENT "PAYMENT MADE FOR PLYING, HIRING OR LEASING GOODS CARRIAGES. CASH PAYABLE UP TO 35,000/- ITS MEANS"
AN ASSESSEE PAID LORRY FRIGHT CHARGES TO LORRY OWNER 33000 THIS IS ALLOWABLE AS PER NEW AMENDMENT AND ASSESSEE IS PAID TO TAXI DRIVER FOR HIS BUSINESS TRIP RS. 30000 THIS IS ALSO ALLOWABLE AS PER NEW AMENDMENT.
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