#Section 40A(3)
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268 articlesIncome Tax
Income Tax
Prohibited transaction in cash/limit on cash transactions
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Cash Payments for Paddy Purchase Allowed as Transactions Fell Under Rule 6DD Exceptions
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Bangalore ITAT: No 40A(3) Disallowance on Mere Assumptions- Profit Estimation Without Rejecting Books Quashed
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ITAT Quashes Section 263 Revision Because PCIT Raised New Issues Beyond SCN
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ITAT Deletes Section 40A(3) Disallowance as No Single Cash Payment Exceeded Rs. 10,000
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ITAT Surat Deleted Interest Disallowance as Loans Given from Interest-Free Funds
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Capital Payment for Land Purchase Cannot Be Disallowed Under Section 40A(3): ITAT Nagpur
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Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
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ITAT Raipur Remands Cash Purchase Disallowance for Rule 46A Breach; Late TDS Interest Held Disallowable
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Section 271AAB Penalty Not Automatic on Voluntary Disclosure Post-Search
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Cash Withdrawals from Disclosed Bank Accounts Not Unexplained: ITAT Mumbai
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Section 40A(3) Disallowance for Cash Freight Payments Within ₹35,000 Quashed; WhatsApp Chats Insufficient
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Change of Opinion: ITAT Pune Quashes Reassessment; Section 68 & 40(a)(ia) Additions Fail
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