Section 40A(3)


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27 February 2009 Payment made as follow will be allowed or disallowed.
e.g.: Payment made to x transport co. of Rs. 36000 in single day which consist as below:
Rs.18000 for L.R.no.125
Rs.18000 for L.R.no.126

27 February 2009 Pl see question no 9 in https://law.incometaxindia.gov.in/TaxmannDit/DispCitation/ShowCit.aspx?fn=https://law.incometaxindia.gov.in/directtaxlaws/cbdt/dtccontents/PARA1119.htm


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