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Case Law Details

Case Name : Monika Chitrasen Patil Vs ITO (ITAT Pune)
Related Assessment Year : 2012-13
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Monika Chitrasen Patil Vs ITO (ITAT Pune)

Introduction: The case of Monika Chitrasen Patil Vs ITO (ITAT Pune) offers significant insights into the interpretation of tax laws concerning cash payments in property transactions. As the appellant challenged the disallowance of Rs.21,33,333/- u/s. 40A(3) of the Act, the case’s resolution provides vital guidance on the nuances of the tax laws in such situations.

Analysis: In this case, the assessee, engaged

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