That it is judicially accepted that in Bhiwandi, hub for grey fabric industry, most transactions are done in cash (which fact is accepted by both state and central governments) hence verification is difficult, since assessee tried to account for such transaction in cheques should be appreciated in correct perspective. (Pawan Kumar Agarwal vs. ITO WD 4(3) (3), Mumbai – ITA NO 1801/MUM/2009 dt. 30-12-2010 – ITAT – MUMBAI – Held in favour of assessee) That benefit provided by section 44AD to small taxpayer would also get extended to 40(a)(ia), accordingly no disallowance would be applicable for non deduction of TDS as section 44AD is “non obstante clause”. (Shri Bipin Chandra Hiralal Thakkar vs. ITO – ITA NO. 2126/AHD/2016 dt. 16-10-2020) That blank paper containing only signature can be termed as a document as understood in section 3 of the Evidence Act. (Nisar vs. State of.......