Ajit Hegde (CA - Final) 07 September 2019
First of all, its 10,000 not 20,000. Disallowance is attracted for 'payment from' imprest cash. Not for 'payment to' imprest. Paid to employee for imprest in itself is not an expenditure. It is given for them to spend for any expenditure, for which a bill will have to be produced on incurring the expense.