Sec. 40A(3) disallowance casts onus on AO to prove that payment was actually made in cash

IT : Where Assessing Officer having found that assessee had paid an amount of Rs. 18.22 crores in cash to six parties disallowed 20 per cent of such payment under section 40A(3), since it was not proved by Assessing Officer that payment was actually made in cash, impugned disallowance was not justified