Section 40A(3) read with section 254 of the Income Tax Act, 1961 — Business Disallowance — There was no error apparent from record in Tribunal's order so as to invoke section 254 as assessee purchased a land from land owner and immediately sold same in form of plots to several parties and AO made disallowance under section 40A(3) as land was purchased by assessee in cash. Tribunal while taking into consideration facts that asseasee did not make any cash payments to land owner directly and sale deeds were executed directly between land owner and purchasers, deleted impugned disallowance — Income tax Officer vs. Sakum Aggarwal [2020] 180 ITD 68 (Amritsar-trib)