Section 40A(3) of the Income Tax Act, 1961 — Business Disallowance — Matter restored to the file of AO with a direction to go through the details and decide the issue as per fact and law after giving due opportunity of being heard to the assessee as assessee made payments in the non banking hours in the late evening over the weekend where hotel booking were urgently required and hotel staff refused to accept cheques — Global Connect Travels P ltd vs. Income Tax Officer [2019] 75 ITR (trib) 226 (Delhi)