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Section 40a(3) and 40a(ia)

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 February 2012 Are sections 40A(3) and 40a(ia)applicable to cash transactions found outside the books of accounts in the course of search?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
28 February 2012 Both sections dealing with dis allowance of claim of expenses. so outside the books of accounts means how it come under expenses. sp practically not applicable

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