#Section 40A(3)
Log in to FollowEvery article filed under the “Section 40A(3)” tag — analysis, news and updates.
268 articlesIncome Tax
Income Tax
Section 40A(3) Disallowance Fails Without Proof of Split Cash: ITAT Chennai
Income Tax
Income Tax
CPC Cannot Treat Form 3CD Entries as Final Without Verification
Income Tax
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
Demonetisation Cash Deposit Addition Quashed for Recorded Sales Evidence
Income Tax
Income Tax
Addition Deleted Because Survey Statement Was Retracted and Uncorroborated
Income Tax
Income Tax
Aggregate Cash Payments Can’t Trigger Section 40A(3) Disallowance
Income Tax
Income Tax
No 271AAB Penalty for Book-Based Disallowances Without Search Incriminating Material
Income Tax
Income Tax
Cash Payment Disallowance Rejected Due to Valid 40A(3) Relief
Income Tax
Income Tax
Repaid Loans and Bank Entries Can’t Trigger Section 68
Income Tax
Income Tax
Failure to Follow 263 Directions Renders Assessment Unsustainable
Income Tax
Income Tax
Reassessment Held Invalid Where No Addition Made on Recorded Reasons: ITAT Chennai
Income Tax
Income Tax
Rs. 87.65-Crore ‘Bogus Purchase’ Disallowance Remanded for Fresh Verification
Income Tax
Income Tax
