Partner introduced capital by fixed assets but payment through on cash mode

Partner had introduced fixed asset from his own funds and not through the funds of partnership business. so disallowance under 40 a 3 won't arise since nothing had gone through the partnership business.
it is immaterial how partner purchased the asset.

Partner introduced capital by fixed assets but payment through on cash mode https://www.caclubindia.com/forum/details.asp?mod_id=583097

Its necessary that bill of asset purchased made in the name of partner i.e. in order to treat it as his personal asset and then introduced by him in the books of partnership i.e entry of asset purchase not recorded in the books instead following entry should b recorded in the books of the firm:
Asset A/c Dr.
To Partner's Capital A/c

Then it is irrelevant that in what mode partner purchased asset personally.
40A (3) will not b applicable on that.