#Section 40A(3)
Log in to FollowEvery article filed under the “Section 40A(3)” tag — analysis, news and updates.
268 articlesIncome Tax

Income Tax
Addition u/s. 69A quashed as cash deposited was out of cash sales and was duly recorded in books
Income Tax

Income Tax
ITAT Mumbai Upholds Deletion of ₹5.85 Cr 40A(3) Addition on Meat Purchases
Income Tax

Income Tax
Bogus Sub-Contractor Additions Deleted; 132(4) Statements Insufficient
Income Tax

Income Tax
Urban Improvement Trust being State within Article 289(1) not covered under Income Tax Act
Income Tax

Income Tax
ITAT Upholds 40A(3) Despite Genuine Purchases- Cash Payments on Working Days Hit by 40A(3)
Income Tax

Income Tax
Loans for Capital Use, Payments via Bank — ITAT Upholds Full Relief on All Additions
Income Tax

Income Tax
Gujarat HC Upholds 25% Disallowance for Bogus Purchases
Income Tax

Income Tax
ITAT Delhi Quashes Section 263 Revision for Introducing New Issues Without Notice
Corporate Law

Corporate Law
Cash payments exceeding Rs.20,000 may be exempt if properly substantiated under Rule 6DD
Income Tax

Income Tax
Parallel Tally Data Exposes True Income – ITAT Upholds 153A, Rejects Books & Sustains Major Additions
Income Tax

Income Tax
ITAT restricted hawala party purchases disallowance to 25% of bogus purchase
Income Tax

Income Tax
ITAT Deletes ₹3.18 Cr Land Cash Payment Disallowance u/s 40A(3): Business Need
Income Tax

Income Tax
Bombay HC Admits Appeal on Cash Payment Disallowance u/s 40A(3)
Income Tax

Income Tax
