Case Law Details
Case Name : Pravinbhai H. Patel Vs ACIT (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 2066/Ahd/2011
Date of Judgement/Order : 26/07/2023
Related Assessment Year : 2003-04
Courts :
All ITAT ITAT Ahmedabad
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Pravinbhai H. Patel Vs ACIT (ITAT Ahmedabad)
ITAT Ahmedabad held that payment of cash towards purchase of land exceeding the prescribed limit is duly disallowed under section 40A(3) of the Income Tax Act.
Facts- The order passed by the Appellate Commission
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