#Section 40A(3)
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268 articlesIncome Tax
Income Tax
Cash payment to directors in violation of Section 40A(3) allowed
Income Tax
Income Tax
Analysis of Section 269SS, 269ST & 269T of Income Tax Act, 1961
Income Tax
Income Tax
Section 40A(3) Disallowance not applicable on cash payment to MSEDCL
Income Tax
Income Tax
Section 40A(3) not applicable if single transaction not exceeds threshold limit
Income Tax
Income Tax
Disallowance u/s 40A(3) sustainable as cash payment exceeds INR 20,000 to single party in single day
Income Tax
Income Tax
Section 271D penalty cannot be imposed on amount disallowed under section 40A(3)
Income Tax
Income Tax
Disallowance u/s 40A(3) for non-production of bills- ITAT restricts Addition at 10% of such Purchases
Income Tax
Income Tax
Genuine Business Transactions not covered under Section 40A(3)
Income Tax
Income Tax
Provisions of section 40A(3) doesn’t apply to payment made to a cottage industry
Income Tax
Income Tax
Cash payment for Purchase at remote locate & desert of Rajasthan allowable- Section 40A(3)
Income Tax
Income Tax
Provisions of section 40A(3) not apply in absence of actual cash transaction
Income Tax
Income Tax
No section 40A(3) disallowance for Cash payment as part of sale consideration which is incorporated in purchase deed
Income Tax
Income Tax
Discouragement of Cash Transactions under Various Laws in India
Income Tax
Income Tax
