#Section 40A(3)
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277 articlesIncome 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
ITAT Chandigarh Deletes ₹1.12 Cr Addition – Accepts Revised Income Declared in Mining Case
Income Tax
Income Tax
ITAT Chennai Strikes ₹1.86 Cr Loan Addition u/s 68, Sends Cash-Payments & TDS Disputes Back for Real-Check
Income Tax
Income Tax
Verification, Not Estimation – ITAT Delhi Corrects AO’s Approach on Creditors & Expenses
Income Tax
Income Tax
Business Necessity Justifies Cash Payments: ITAT Deletes Section 40A(3) Addition
Income Tax
Income Tax
Disallowance purely on adhoc basis without rejection of books not tenable
Income Tax
Income Tax
