Section 40a(3)

Sec 40A(3) states that any expenditure made to a person otherwise than by way of account payee cjeque or bank draft exceeding 20,000/- and  35,000/- in case of transporters shall not be allowed as deduction.

So, when you haev paid 75,000/- to a single person in cash, it would attract Sec 40A(3), irrespective of the fact that it has been paid for separate GR.

Regards

Prateek

agreee with above

cash payment in excess of 30,000/- in a single day to a same party is disallowed under 40(a)3.

AGGREGATE of payments made to A person in A DAY , exceeds Rs.35000/- for above case,,,,so it is evident from the language of provision that..in your case is come under the disalowance u/s40A(3)