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Case Law Details

Case Name : ITO Vs Ishan Township Pvt. Ltd. (ITAT Indore)
Appeal Number : ITA No. 449/Ind/2018
Date of Judgement/Order : 05/09/2024
Related Assessment Year : 2014-15
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ITO Vs Ishan Township Pvt. Ltd. (ITAT Indore)

The case of ITO Vs Ishan Township Pvt. Ltd. (ITAT Indore) focuses on the disallowance of cash payments exceeding a certain limit under Section 40A(3) of the Income Tax Act. Section 40A(3) generally disallows such payments unless they meet the conditions outlined in Rule 6DD, which considers

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