#Section 40A(3)
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277 articlesIncome 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Addition Deleted Because Survey Statement Was Retracted and Uncorroborated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
Invalid Sanction Kills Reopening: ITAT Says PCIT Cannot Replace JCIT Under Old Section 151(2)
Income 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
