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Income Tax ITAT Mumbai Deletes ₹1.45 Crore Addition Based Only on Survey Statement Income Tax Section 50C Not Applicable to Tenancy Agreement Without Sale Consideration: ITAT Mumbai Goods and Services Tax Karnataka HC Allows Reimbursement of Additional GST on Government Contract Income Tax Interest on Surplus Funds with Banks Eligible for Section 80P Deduction: ITAT Nagpur Income Tax ITAT Kolkata Upholds Section 80G Deduction for Eligible CSR Contributions Income Tax ITAT Bangalore Allows Section 80G CSR Deduction, Remands Repairs Claims, Rejects Education Cess Income Tax Section 14A Addition Beyond Exempt Income Unsustainable: Mumbai ITAT Income Tax Section 35(2AB) R&D Deduction Dispute Remanded to AO for DSIR Certification Reasons: Mumbai ITAT
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#Section 40A(3)

Every article filed under the “Section 40A(3)” tag — analysis, news and updates.

268 articles
Income TaxSection 40A(3) does not eliminate considerations of business expediencies -SC
Income Tax

Section 40A(3) does not eliminate considerations of business expediencies -SC

TG Team15 years ago
Income TaxSection 40A(3) Exceptions of Rule 6DD are not exhaustive and must be interpreted liberally
Income Tax

Section 40A(3) Exceptions of Rule 6DD are not exhaustive and must be interpreted liberally

TG Team20 years ago