S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Most of payments made on Saturday/Sunday-Payments covered u/r. 6DD-Outside the scope of section 40A(3). [R. 6DD]

S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Expenditure not debited to profit and loss account-Disallowance cannot be made.

S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Land dealing-Stock in trade-Cash payment was not claimed as expenditure-Disallowance is not justified. [R. 6DD]

S. 40A(3) :Expenses or payments not deductible-Cash payments exceeding prescribed limits-Agricultural produce-Payments for purchases of sugarcane-Not disallowable. [R. 6DD(e)

S. 40A(2)(b) : Expenses or payments not deductible-Excessive or unreasonable-Remuneration of directors of Private company-Directors paying taxes at maximum rate-Disallowance of payment in excess of 20 Per Cent. of net Profit not sustainable.

S. 40A(2)(b) : Expenses or payments not deductible-Excessive or unreasonable-Salary to directors and daughter-in-law-Not justified in partly disallowing salary payments.

S. 40A(2) : Expenses or payments not deductible-Excessive or unreasonable-International Transactions-Deduction of tax at source-External commercial borrowing from Foreign Company-Assessee Liable to Deduct Tax on Interest Payment-Grossing up tax deducted portion with interest paid and claiming deduction-Contrary to inter-party agreement and law. [S. 92C]

S. 40A(2) : Expenses or payments not deductible-Excessive or unreasonable-Commission-Allowable as deduction.

S. 40A(2) : Expenses or payments not deductible-Excessive or unreasonable-Interest-Higher rate-Business urgency-allowable as deduction [S. 37(1), 40A(2)(b)]

S. 40A(2) : Expenses or payments not deductible-Excessive or unreasonable-Rent to partners-Business activities carried out from the said premises-Order of CIT(A) deleting the addition was affirmed. [S. 37(1), 40A(2)(b)]