Tribunal held that revenue has not find any defects in the books of account maintained by the assessee. Each payment was less than Rs.20000, disallowance was held to be not valid. (AY. 2015-16)
Gali Subba Raju v. ACIT (2021) 189 ITD 681 (Vishakha)(Trib.)
S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Transfer of amount for payment to workers at site-All payments are below Rs.20,000 to each individual-No disallowance can be made.