Held that the assessee failed to produce the evidence to demonstrate that each bill is less than Rs.20,000. Addition is affirmed. (AY. 2012-13)
Aman Exports International v. Dy.CIT(2024) 228 TTJ 26 (UO) (Jaipur)(Trib)
S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Failure to produce the evidence to demonstrate that each bill is less than Rs.20,000-Addition is affirmed.