#Section 40A(3)
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268 articlesIncome Tax
Income Tax
ITAT Chennai Strikes ₹1.86 Cr Loan Addition u/s 68, Sends Cash-Payments & TDS Disputes Back for Real-Check
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Verification, Not Estimation – ITAT Delhi Corrects AO’s Approach on Creditors & Expenses
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Business Necessity Justifies Cash Payments: ITAT Deletes Section 40A(3) Addition
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Disallowance purely on adhoc basis without rejection of books not tenable
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Section 40A(3) disallowance invalid as payments to single person per bill not exceeds Rs. 20,000
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Income Tax
Cash Payment to Kerala State Electricity Board Not Disallowable u/s 40A(3)
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Cash payments on Sundays & holidays may fall under Rule 6DD exceptions
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Cash payments to Kerala Electricity Board not hit by section 40A(3): ITAT Cochin
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Only Profit on Unaccounted Sales Taxable; 12% NPR Upheld: ITAT Ahmedabad
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Net profit to be assessed on past history in absence of any comparable cases
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Section 40A(3) cannot be invoked as income estimated based on gross profit rate
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ITAT Restores Assessment Due to Non-Consideration of Submitted Evidence
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ITAT Deletes ₹6.55 Lakh Section 40A(3) Addition for Capital Asset Payments
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Income Tax
