The Assessing Officer invoked section 40A(3) alleging that the assessee had made cash payments for purchase of copra. The Tribunal held that the purchases were made through agents and all payments by the assessee were made through banking channels. As no cash payment was made by the assessee, the provisions of section 40A(3) were not attracted and the disallowance was rightly deleted. (AYs. 2010-11 to 2012-13).