Dis-allowance of cash expenditure u/s 40a(3)

This query is : Resolved 

11 August 2019 I have made a payment of Rupees 15,000 in cash to A single person, in a single day but for different invoices 1st of rupees 8,000 and 2nd for rupees 7,000. and does not covered under rule 6DD.
Is rupees 15,000 expenditure allowed ?
Please mention section/rule/case law....

11 August 2019 Not allowed refer section 40A(3).



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