Assessee must substantiate its claim that payment in cash were not in violation of section 40A(3)

ITAT AMRITSAR BENCH Raman Mahajan, HUF versus Income-tax Officer, Ward 4(3), Amritsar IT Appeal No. 182 (Asr.) of 2012 [ASSESSMENT YEAR 2007-08] JANUARY 22, 2013 ORDER Per Bench  This appeal of the assessee arises from the order of the CIT(A), Amritsar, dated 12.03.2009 relating to assessment year 2007-08. The assessee has raised following grounds of appeal: “1. That the ld. CIT(A), Amritsar has grossly erred in confirming the addition of Rs. 2,33,332/- made by Income Tax Officer, Ward 4(3), Amritsar on account of dis allowance for expenditure of Rs.11,66,662/- @ 20% o...