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ITAT Deletes Section 40A(3) Disallowance as No Single Cash Payment Exceeded Rs. 10,000

May 10, 2026

The ITAT Delhi confirmed the deletion of disallowance under Section 40A(3), stating that no individual cash payment exceeded Rs. 10,000, which was merely an administrative action involving multiple workers.

ITAT Deletes Section 40A(3) Disallowance as No Single Cash Payment Exceeded Rs. 10,000

The ITAT Delhi confirmed the deletion of disallowance under Section 40A(3), stating that no individual cash payment exceeded Rs. 10,000, which was merely an administrative action involving multiple workers.

Source:taxguru.in