#Section 40A(2)(b)
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93 articlesIncome Tax
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Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
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ITAT Ahmedabad Upholds ₹2.40 Cr Disallowance u/s 40A(2)(b) for Excess Director Remuneration
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Deemed Dividend Deleted as Transactions Were Business Dealings
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Section 40A(3) Disallowance Set Aside in Invalid Reassessment
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Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT
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Project Completion Method Upheld, Revenue Appeal Dismissed
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Donation in accordance with object of the trust cannot be disallowed
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ITAT Pune: ₹1.62 Cr u/s 68 Deleted — No “Source of Source” Needed Pre-01.04.2023
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Mere suspicion of fraud or lower GP cannot trigger Section 145(3) or 40A(2)(b) disallowances
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Presumptions Rejected- Commercial Reality Wins- ITAT Deletes ₹6.9 Cr Additions, Allows Only ₹5.47 L
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ITAT Sets Aside Section 271BA Penalty for Technical Delay in Filing Form 3CEB
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Disallowances Under Section 40A(2)(b) Unjustified as AO Failed to Prove Excessive Payments to Related Parties
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Initiation of revision proceedings u/s. 263 based on audit objection not tenable in law: ITAT Jaipur
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