Cash Payment Exceeding Rs.20,000/-

CA Narayan Bamaniya (CA) (85 Points)

03 January 2011  

 

Kindly clear my doubt regarding this below mentioned case!

Case(1):-

travel advance made to company employee by company 35,000/- (By Cash)

Travel Period: From 1st Dec,2010 to 7th Dec,2010

 

His expense voucher (Single Voucher) is as follows:-

Lodging:- 25,000/-( For 7 Days stay paid on one day while Chekout time)

Boarding:- 3,000/-

Conveyance:-7,000/-

Total Voucher:- 35,000/-

 

 

Case (2):-

travel advance made to company employee 25,000/-(By Cash)

Travel Period: From 1st Dec,2010 to 7th Dec,2010

 

His expense voucher (Single Voucher) is as follows:-

Hotel Bill only25,000/-(For 7 Days stay paid on one day while Chekout time)

 

 

Case (3):-

travel advance made to company employee25,000/-(By Cash)

Travel Period: From 1st Dec,2010 to 7th Dec,2010

 

His expense voucher (Single Voucher) is as follows:-

Loadging:- 15,000/-(For 7 Days stay paid on one day while Chekout time)

Boarding:- 3,000/-

Conveyance:-7,000/-

Total Voucher:- 25,000/-

 

Whether in all above 3 cases any disallowance under 40A(3) of incometax act is made or not??