Manipulation made in Cash Expenses Ledger to save disallowance U/S 40A(3), ITAT upholds Additions made by AO
Manipulation made in Cash Expenses Ledger to save disallowance U/S 40A(3), ITAT upholds Additions made by AO In this case, the assessee has submitted a ledger account of material purchases, and it was observed by the AO that the assessee has made payments of Rs. 5,80,12,836/- towards material purchases which were paid in cash. It…