Dismissing the appeal of the revenue the Court held that ; amount being small and genuineness of payment was not doubted no disallowance can be made .( AY. 2009 -10)
ITO v. Samwon Precision Mould Mfg. India Pvt. Ltd. (2018) 401 ITR 486 (Delhi) (HC)
S. 40A(3) :Expenses or payments not deductible – Cash payments exceeding prescribed limits -Amount being small and genuineness of payment was not doubted no disallowance can be made .