Case law on section 40a(3) of i.t act,1961

Dear Piyush,

Please present you query with some detailed information like:

1. What was the amount of total Purchases during the year.

2. How much amount you paid in cash.

3. How much was paid in lumpsum (cash)

4. How much amount did the A.O. add back

Here I think the assessee has clearly violated the provisions of Section 40(A)(3)

He would escape from this had he not made this payment at once.

Have you checked this post, please follow the link:

/forum/a-puzzle-to-crack-with-fun-274184.asp#.Uq6uxycQTVo