Dismissing the appeal of the revenue the Tribunal held that , each payment was less than Rs.20000 hence no disallowances can be made .
ACIT v. Kiwifx Solutions. (2018) 61 ITR 780 (Ahd) (Trib)
S.40A(3):Amounts not deductible-Hotel and restaurant bills –Each payment is less than Rs 20,000/ hence disallowance was held to be not valid .