Held that aggregate cash payments in a day did not exceed Rs.20,000, no disallowance can be made. (AY.2014-15)
Viney Corporation Ltd. v. ACIT (2021)92 ITR 59 (SN) (Delhi)(Trib.)
S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Aggregate of payments in a day did not exceed Rs.20000-No disallowance can be made.