#Section 40A(3)
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277 articlesIncome Tax
Income Tax
ITAT Surat Deleted Interest Disallowance as Loans Given from Interest-Free Funds
Income Tax
Income Tax
Capital Payment for Land Purchase Cannot Be Disallowed Under Section 40A(3): ITAT Nagpur
Income Tax
Income Tax
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
Income Tax
Income Tax
ITAT Raipur Remands Cash Purchase Disallowance for Rule 46A Breach; Late TDS Interest Held Disallowable
Income Tax
Income Tax
Section 271AAB Penalty Not Automatic on Voluntary Disclosure Post-Search
Income Tax
Income Tax
Cash Withdrawals from Disclosed Bank Accounts Not Unexplained: ITAT Mumbai
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Income Tax
Section 40A(3) Disallowance for Cash Freight Payments Within ₹35,000 Quashed; WhatsApp Chats Insufficient
Income Tax
Income Tax
Change of Opinion: ITAT Pune Quashes Reassessment; Section 68 & 40(a)(ia) Additions Fail
Income Tax
Income Tax
No TDS on reimbursement of interest paid by a partner on behalf of firm
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Income Tax
Section 40A(3) Disallowance Fails Without Proof of Split Cash: ITAT Chennai
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Income Tax
CPC Cannot Treat Form 3CD Entries as Final Without Verification
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Income Tax
Section 40A(3) Disallowance Set Aside in Invalid Reassessment
Income Tax
Income Tax
Aggregated Cash Payments Cannot Trigger Section 40A(3) Disallowance
Income Tax
Income Tax
